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HMRC internal manual

PAYE Manual

PAYE operation: targeted review forms: work item 72 - targeted review form not appropriate CPR / CPR-LBS / EXPAT

Work item 72 is created when a targeted review form cannot be issued as there is a CPR, CPR-LBS or Expat indicator set on the individual’s record.

The work item is created so that you can consider the issue of a review form if required.