RO instructions: If a taxpayer has any employment or pension income
If a taxpayer has any employment or pension income for a year for which repayment is claimed decide whether you can open or retain a claims file as follows
- check TI and TBS for a COP or SA reference
- transfer the papers to the appropriate office if a live record is held
TAXPAYERS IN RECEIPT OF OCCUPATIONAL PENSIONS
Where a taxpayer is in receipt of an Occupational Pension, no matter how small, the R40 claim should be dealt with in the PAYE office .