PAYE105520 | Individual records: BF policy: how to create a BF

There are two circumstances where a BF may be required

• You are reviewing an existing work item

• You are reviewing correspondence and follow up action is required to complete the review

Existing work item

When reviewing a work item where follow up action is required you set a BF date on the existing work item.

To set the BF date on an existing work item

• Select ‘BF item’ from the ‘Take action’ drop down menu

• Select a BF date and reason

• Make a work item note

Please refer to PAYE110060 for further guidance.

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Paper BF

When reviewing correspondence and follow up action is required you should create a paper BF.

Some examples of this include where

• The customer does not have an NPS record

• The BF review relates to a request for specialist advice or action from another part of HMRC

• The BF review relates to work which has been centralised in a particular office

• Exceptionally, you are unable to update IABD and Contact History with all of the relevant information

When creating a paper BF you must attach a covering stencil to the papers under review. The covering stencil should include designatory details of the customer, the reason for the BF and the BF review date.