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HMRC internal manual

PAYE Manual

PAYE operation: targeted review forms: letters to higher rate individuals (SA252)

HMRC issues letters to non-SA individuals who are liable at higher rate for CY-1.

This letter (SA252) requires the individual to contact HMRC if they feel they are paying too much tax or not enough tax overall.

Where this letter has been issued the date of issue will be recorded on Contact History and on the Targeted Review Form Review Status screen.

Where the individual contacts you about this letter accept the new / revised information by telephone if within Business by Telephone (BBT) limits see PAYE79015 and review the CY tax code and the individual’s liability for CY-1. If the information exceeds BBT limits, ask the individual to let you have the changes in writing.