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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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PAYE operation: review of claims and deductions: other P810 entries

You must review any form P810 that shows any of the following entries

  • Charitable Donation. Ask for evidence of payment where there is an increase or a one off payment of £10,000 or more
  • Loan. Ask for evidence and the reason for the loan in all cases
  • OCCP. Ask for evidence where the sub source occupational pension entered has decreased
  • PPR. Personal pension relief. Ask for evidence of payment where there is an increase or a one off payment of £10,000 or more, provided this is an increase of at least 10 per cent
  • PSUBS. Check that the professional subscription(s) qualifies for relief and that the description given is correct / allowable. Check List 3 if you are unsure. Ask for evidence of any increase of £2,500 or more
  • RAR. Retirement annuity relief. Ask for evidence of payment where there is an increase of £2,500 or more, provided this is an increase of at least 10 per cent
  • Taxed Savings. Ask the customer to reconsider where no entry has been made

Further guidance on what to do is provided in the Action Guides relating to this subject.

You can also find further information on limits for notification by telephone at PAYE79015.