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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Returns: returns work lists: w053 daily returns review: INT / ADC / PAYE CIC (Action Guide)

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Initial action

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Where the taxpayer is not in receipt of benefits or in receipt of benefits and the total discrepancy is £500 or less

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Where the taxpayer is in receipt of benefits and the total discrepancy is between £501 to £5000

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Where the taxpayer is in receipt of benefits and the total discrepancy is £5001 or more

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Where the taxpayer record has the RLS signal set

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