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HMRC internal manual

PAYE Manual

PAYE operation: targeted review forms: review forms issue exceptions

Regardless of the form type, a review form is not issued where

  • The individual’s address is marked RLS
  • The latest employment on the individual’s record is not live
  • The current live employment relates to Jobseeker’s Allowance (JSA)
  • The Manual Correspondence indicator is set on the individual’s record. Instead work item 71 will be created (PAYE79081)
  • The Live SA indicator is set on the individual’s record, except in the case of a form 575T issued to a spouse / civil partner from an individual’s record
  • There is a CPR, CPR-LBS or EXPAT identifier on the individual’s record. Instead work item 72 will be created (PAYE79083)
  • The deceased indicator is set and / or the date of death is recorded on the record
  • The upper income limit for any item has been reached (SA criteria now met and work item 217 is created). This will not apply in pensioner cases where state pension / benefits is present on their record