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HMRC internal manual

PAYE Manual

PAYE operation: targeted review forms: work item 71 - targeted review form not issued - manual correspondence

Work item 71 is created when a targeted review form cannot be issued as the manual correspondence indicator is set on the individual’s record.

The work item is created so that you can consider removal of the indicator in order to issue a review form if required.

Note: There should only be a need to set this indicator on the PAYE Service in exceptional circumstances, if at all, see PAYE103065.

Review the reason the indicator has been set and remove wherever possible, so that Targeted Review forms can be issued automatically by the PAYE Service (see Action guide tax40218).