SAM125241 | Returns: returns work lists: W061 Class 2 NICS, Marriage and Devolved Residency updates

A work item is created and entered on the W061 worklist where:-

• Updates from SA to PAYE in respect of Class 2 NIC have been rejected

• Claims to Marriage allowance need to be reviewed

And

• Where there has been a change of taxpayer residency status

The worklist is allocated to the Clerical Processing Officer in the office with processing responsibility and is to be reviewed as directed.

Note: Work list entries not dealt with by the time limit (4 years after the end of the tax year, for example for 2012-2013 this will be 5 April 2017), must be worked differently as they will be rejected by LDC.

It is therefore important that where the time limit is imminent, you ensure that you work the work list entries for the outgoing year before that date or the manual actions will need to be taken.

Further information on this work list can be found in the section ‘Work management’, subject ‘W061 Class 2 NICS, Marriage and Devolved Residency updates’ (SAM71165)