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HMRC internal manual

Self Assessment Manual

Records: maintain taxpayer record: W045 pensioner and low income review list

Up to April 2010, when a return was captured CESA identified SA / PAYE cases suitable for removal from SA by comparing the return with a set of criteria, but always created a work item on work list W045 for pensioner / low income cases. A manual review of the work items was made to assess the individuals’ suitability to remain in SA.

From 1 April 2010

  • CESA will consider all cases suitable for automatic removal, irrespective of whether the case is an SA / PAYE case or the level of income
  • Work items on work list W045 will no longer be generated and non-PAYE cases will also be considered for automatic removal from SA

For cases that cannot be made dormant, no further action is taken and returns will be issued in the usual way.

All existing work items at April 2010 have been deleted. These cases will be considered for automatic removal from SA following the capture of the next years return.