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HMRC internal manual

PAYE Manual

PAYE operation: targeted review forms: types of review form and their issue

There are 3 different types of review form

  • R40 - issued where a repayment of taxed income is due
  • 575T - issued where there is a claim to transfer surplus allowances between spouse / civil partner and individual
  • P810 - issued from NPS to support the form P87 ‘Expenses claim form’ and claim other reliefs or expenses or let us know about other income

There is a bulk issue of forms R40 and 575 at the start of the tax year and you can also issue forms outside the bulk issue.

The form P810 is only issued by request from NPS. One question will always appear on the front of the form and the maximum number of specific questions that can appear is six. There will always be a ‘catch all’ question seeking other information as the final entry on the back of the form.

Only one type of review form can be issued per case (except for 575 TO HUSBAND cases where both the individual and spouse / civil partner can get separate forms or 575 issued manually to civil partners). An R40 has priority over a 575 which has priority over a P810.

The only enclosure that the computer can issue with a review form is a form P87.

Where a P810 has been issued from NPS, the penal code indicator will be set on the individual’s record for the tax year CY+1. This indicates that a penal tax code will be applied to the record if the P810 is not returned. It will be automatically cancelled when the receipt of a review form or the necessary information is recorded.

If you need to issue a review form outside the bulk issue, further information is provided at PAYE79040.