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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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PAYE operation: targeted review forms: issue review forms

Issue Forms

Review forms are issued in bulk as part of the annual scan but you can also issue forms outside the bulk process using the system or manually.

The Issue Targeted Review Form screen is used to select forms for issue

  • Online / System issue - the online issue of a targeted review form for CY-1
  • Bulk issue - allows you to select a targeted review form for the annual issue
  • Record issue - record the issue of a targeted review form issued manually for CY-1 to CY-6

The annual scan will take place in April and identify records where an indicator has been set to issue a targeted review form, see PAYE79010. Where an indicator is found, NPS will determine whether there are reasons that prevent the issue of the form (such as a deceased indicator or there is no live employment) and produce a work item where necessary. Where a form is selected and issued, the date of issue will be recorded on Contact History and on the Review Status Summary screen.

Note: The selection criteria referred to at PAYE79010 for bulk issue does not apply if you want to issue a form from the system or ‘online’ but NPS will determine whether there are other reasons that prevent the issue of the form (such as a deceased indicator or there is no live employment).

You must issue a targeted review form manually if there is no live employment. 

Review Status Summary Screen

The Review Status Summary screen shows details of any Targeted Review forms issued for an individual both by bulk or those requested online, for the previous six years up to and including CY-1 or, if the individual’s record was set up later, the details from that date. This screen displays

  • Form type
  • Tax year
  • Date issued
  • Whether returned undelivered
  • Date received
  • Date captured

There are no entries for years after the year when the individual permanently ceased employment or died.