PAYE operation: targeted review forms: basis of issue of review forms
Information is available on the following subjects
Only one type of targeted review form can be issued per case (except for 575 TO HUSBAND cases where the individual and spouse / civil partner can get separate forms or 575 issued manually to civil partners).
The bulk issue tick boxes on the targeted review forms issue screen can be selected numerous times but only one form will be issued and it will be the one with the highest priority. An R40 has priority over a 575 which has priority over a P810.
This form is issued annually if the R40 check box is set on the individual’s record.
The bulk issue tick box is selected on the Issue Targeted Review Form screen.
When you have selected [submit] the tick box will not be visible so you must make a manual Contact History note, see Action guide tax40011.
Note: After the annual issue of form R40, the R40 check box is removed automatically from the record. It is important to reset the R40 bulk issue check box in the Issue Targeted Review Forms screen if, when examining the R40, it is clear that a repayment can reasonably be expected for the following year.
This form is issued annually where
- Married allowance transferred was present in the CY-1 coding
- The 575T / 575HUS is noted as being required on the record
This form has not been issued in bulk since April 2008 but was issued every third year if the CY or CY-1 coding contained
Any of the following deductions in amounts between £150 and £2,501
- Other Income (Earned)
- Other Income (Not earned)
- Property Income
- Untaxed Interest
- Other Earnings
- Part Time Earnings
The following deduction in an amount between £150 and £5,625
- Higher Rate Adjustment for taxed investment income
Either of the following deductions in an amount between £499 and £2,501
- Other Occupational Pension
- Personal Pension Annuity
The following is present
- Loan Interest
The following adjustment in an amount between £150 and £2,501
- Job Expenses
- Professional Subscriptions
Either of the following adjustments in an amount between £150 and £4,501
- Gift Aid Payments Relief
- Personal Pension Relief
The P810 is a personalised form that can still be issued from NPS if requested.
For guidance about potential cases for SA see PAYE13140.
There are certain circumstances, dependent upon the type and amount of the expense claimed, where it will be necessary to issue form P87 to the individual or their agent
Expenses are in the CY-1 code
- Between £1,000 and £2,501
However the system can only issue the P87 as an insert with another targeted review form, usually the P810.
Where you try to issue a P87 form without any other form the following error message will be displayed
‘A P87 cannot be issued without a R40, 575T or P810’
For online issue the form needed to accompany the P87 is a P810.
If a manual P87 is required, you can print and issue the version available in the forms section of the Customer Adviser Guide.
Action to take on receipt of a P87 can be found at PAYE80000 onwards.