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Contents

Official guidance
PAYE Manual

PAYE79000 · PAYE operation: targeted review forms

  • PAYE79001 · Introduction
  • PAYE79010 · Basis of issue of review forms
  • PAYE79015 · Business by telephone
  • PAYE79025 · Examining review forms
  • PAYE79027 · General rules for examining forms (Action Guide)
  • PAYE79031 · How to process form R40
  • PAYE79040 · Issue review forms
  • PAYE79055 · Letters to higher rate individuals (SA252)
  • PAYE79060 · Logging receipt of review forms
  • PAYE79061 · Logging receipt of review forms (Action Guide)
  • PAYE79062 · Review status summary
  • PAYE79065 · Reopening earlier years on receipt of review forms
  • PAYE79080 · Review forms issue exceptions
  • PAYE79081 · Work item 71 - targeted review form not issued - manual correspondence
  • PAYE79082 · Work item 71 - targeted review form not issued - manual correspondence (Action Guide)
  • PAYE79083 · Work item 72 - targeted review form not appropriate CPR / CPR-LBS / EXPAT
  • PAYE79084 · Work item 72 - targeted review form not appropriate CPR / CPR-LBS / EXPAT (Action Guide)
  • PAYE79090 · Review forms not returned or returned undelivered, lost or destroyed
  • PAYE79100 · Review form suggests SA case required
  • PAYE79105 · Types of review form and their issue
  1. PAYE operation: targeted review forms: contents
  2. PAYE operation: targeted review forms: work item 71 - targeted review form not issued - manual correspondence

PAYE79081 | PAYE operation: targeted review forms: work item 71 - targeted review form not issued - manual correspondence

From HM Revenue & Customs · PAYE Manual

Work item 71 is created when a targeted review form cannot be issued as the manual correspondence indicator is set on the individual’s record.

The work item is created so that you can consider removal of the indicator in order to issue a review form if required.

Note: There should only be a need to set this indicator on the PAYE Service in exceptional circumstances, if at all, see PAYE103065.

Review the reason the indicator has been set and remove wherever possible, so that Targeted Review forms can be issued automatically by the PAYE Service (see Action guide tax40218).

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