PAYE79080 | PAYE operation: targeted review forms: review forms issue exceptions

Regardless of the form type, a review form is not issued where

• The individual’s address is marked RLS

• The latest employment on the individual’s record is not live

• The current live employment relates to Jobseeker’s Allowance (JSA)

• The Manual Correspondence indicator is set on the individual’s record. Instead work item 71 will be created (PAYE79081)

• The Live SA indicator is set on the individual’s record, except in the case of a form 575T issued to a spouse / civil partner from an individual’s record

• There is a CPR, CPR-LBS or EXPAT identifier on the individual’s record. Instead work item 72 will be created (PAYE79083)

• The deceased indicator is set and / or the date of death is recorded on the record

• The upper income limit for any item has been reached (SA criteria now met and work item 217 is created). This will not apply in pensioner cases where state pension / benefits is present on their record