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HMRC internal manual

PAYE Manual

PAYE operation: targeted review forms: business by telephone

Telephony guidance for the department is available on the Customer Contact Directorate (CCD) website (Standards and Procedures).

When accepting P810 information over the telephone you must

  • Log receipt of the form for the appropriate year in the Targeted Review Forms Bulk Logging screen
  • Record the information in IABD by selecting ‘P810’ in the IABD landing page drop down menu and the year it relates to

If you subsequently calculate a code for the current year or the following year, you must select ‘telephone call’ on the IABD landing page.

The information may also be provided by telephone as a result of the letter SA252, see PAYE79055.

Also see SAM100050 for the criteria for a PAYE / SA record.