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HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
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Manage work: work management: W018 review revenue assessments


A work item is created when a Revenue assessment exists, and for the same tax year

  • A return (original or amended) is captured, whether by Local Data Capture (LDC) or filed online
  • Function CREATE RETURN CHARGE is used

Specific details

Other than details common or potentially common to all types of work item, the following specific details will be available

  • Return year
  • RLS

Allocation of responsibility

The work item is allocated to the office with processing responsibility. Within that office, the item will be worked by an officer with the user role of Clerical Processing Officer.

Frequency of review

This list must be reviewed as directed.

Updating of details

Until the work item is cleared, the following details held on the work item are updated by Work Management immediately the corresponding entry is updated on the taxpayer record

  • Taxpayer name
  • NINO
  • Employers reference (EMPREF) or Schedule D register number

Action to take on the work item

Advice on the action to take to review the work item is available in the section ‘Returns Work Lists’, (SAM125151).

Deletion of the work item

The work item is deleted automatically when the return is unlogged. Otherwise, it should be deleted manually, using function WORK LIST CASES or function SELECTED CASE when your review has been completed.