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HMRC internal manual

PAYE Manual

PAYE operation: targeted review forms: review forms not returned or returned undelivered, lost or destroyed

Review forms are non-statutory therefore individuals are not legally obliged to complete them. This means that

  • You cannot insist on their completion


  • You can accept the information from the individual in other ways, for example, by letter or in a telephone call, see SPD 4h (PDF 38KB) 


Form not returned

Form R40

If form R40 is not returned, no repayment should be made.

If the individual informs you that they no longer wish to claim a repayment, you should

  • Establish the change of circumstances
  • Record receipt of the form as if it has been received to ensure that the penal code indicator is removed from the individual’s record
  • Update any later years on IABD (using Form Type Other) as necessary
  • Update Contact History, see SPD 6d

Form 575(T)

In 575(T) cases, failure to return the form means that any transferred allowances will not be carried forward to CY+1.

If the individual informs you that they no longer wish to claim a transfer of allowances, you should

  • Update the IABD year for which the 575(T) was issued (using Form Type 575(T)) to ensure Penal indicators are removed correctly and a transfer of allowances is no longer recorded for the relevant allowance (Married Couple’s Allowance and / or Blind Person’s Allowance)
  • Update any later years on IABD (using Form Type Other) as necessary, issuing any tax code changes
  • Update the spouse / civil partner’s IABD records for both the 575(T) and any later years to remove the surplus allowance and issue any tax code changes
  • Update Contact History, see SPD 6d

If you become aware that the individual and spouse / civil partner are NNL you should take the following action

  • Issue a letter to the spouse / civil partner, using the standard letter OCAM04, to advise them that the transfer of allowances requested by their spouse / civil partner is no longer required. No further forms 575(T) will be issued, but should their circumstances change they should advise us accordingly
  • Update all records as previously described

Form P810

Where an individual fails to complete a form P810 issued from NPS, the annual coding process will automatically review the CY+1 coding and

  • Withdraw any targeted allowance
  • Increase any targeted deduction by 50 per cent (except Occupational Pension or Personal Pension Annuity where the increase will be 10 per cent)

The individual is notified automatically on form P2.

Note: The bulk issue of the P810 has not been made since April 2008.

Form returned undelivered, lost or destroyed

When we talk about the non-delivery of review forms we mean those returned unopened or through the Returned Letter Service (RLS), or where the customer has contacted us and stated that the form was not received or has been lost or destroyed. It is important that non-delivery is recorded otherwise the system will not be able to reissue the form.