Records: SA and permanent notes: W048 permanent notes review work list
A work item is created and entered on the ‘Permanent Notes Review’ work list when the review date set on the permanent note is reached.
The work list is allocated to the office with processing or technical responsibility for the taxpayer. Within that office the item will be worked by an officer with the user role of Clerical Processing Officer (Processing) or Clerical Caseworker (Technical).
This list should be reviewed monthly.
There are numerous Permanent Notes which may have been entered on the work list for review at the relevant BF date, and it is not possible to provide detailed guidance in respect of each particular instance. (However, see below regarding work items in respect of unsatisfactory returns.)
You should therefore review each work item and take the relevant action as necessary for that particular item. The action required may, for example, include amending the existing note, adding a new note, or deleting the item from the work list.
The work item should be deleted manually once it has been reviewed.