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HMRC internal manual

PAYE Manual

PAYE operation: targeted review forms: examining review forms

The purpose of examining the review forms is to

  • Check the individual’s liability for the year of the form
  • Deal correctly with any underpayment or overpayment
  • Keep the CY and CY+1 coding up to date

Note: You must give priority to examining forms R40 since these are repayment claims and set the R40 check box for issue in the following year if annual repayment is likely.