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HMRC internal manual

Self Assessment Manual

Manage work: work management: W048 permanent notes review work list

Note: There is no requirement to review this work list pending further instructions.


A work item is created when the review date set on the permanent note is reached.

Specific details

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

  • Date Created (Review by Date)

Allocation of responsibility

The work item 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 9Processing) or Clerical Caseworker (Technical).

Updating details

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

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

Action to take on the work item

Advice on the action to take to clear the work item is available in section ‘SA And Permanent Notes’ (SAM108000 onwards).

Deletion of the work item

The work item should be deleted manually once it has been reviewed.