SAM005 - Index of work lists
Source: gov.uk (2025-11-06)


Index of work lists

W008 - W018 (#IDA5LYLH)W019 - W034 (#IDAZ2AIG)W035 - W044 (#IDALXXLH)W045 - W061 (#W045)

W008 - W018

Work list name

Office / Role

Review frequency

More information

Action Guide(s) / Standard Process Description

W008 - Outstanding debt and / or return

Where there is no prior debt and / or return outstanding, low risk items will be allocated to the Debt Management Telephone Centre. An officer with the user role of RTC Agent will work these items.

Daily

SAM71080 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71080)

See the Debt Management and Banking Manual (DMBM)

W010 - BF penalty for issue. Note: Currently not used

-

-

SAM71082 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71082)

-

W011 - Review remission for cancellation

Recovery / Charge remitter

Daily

SAM71084 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71084)

See the Debt Management and Banking Manual (DMBM)

W012 - Remissions and remission cancellation quality assurance

Recovery / Work list manager

As advised by senior management

SAM71086 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71086)

See the Debt Management and Banking Manual (DMBM)

W013 - Potential transfer cases

Processing/Recovery or Technical / Clerical processing officer / Clerical caseworker

Weekly

SAM71088 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71088) and SAM103070 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam103070)

SAM103071 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam103071)

W014 - Bankruptcy or voluntary arrangement cases

Recovery / Clerical caseworker

Monthly

SAM71090 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71090)

See the Debt Management and Banking Manual (DMBM)

W015 - Open appeals

Processing/Technical / Appeals handler

Monthly

SAM71092 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71092) and SAM10170 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam10170) and SAM11150 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam11150)

-

W016 - Manual issue of returns

Processing / Clerical processing officer

Weekly

SAM71094 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71094) - For individual work items see below

As below

-

-

Welsh language

SAM125070 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125070)

SAM125071 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125071)

-

-

Deceased signal

SAM125080 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125080)

SAM125081 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125081)

-

-

RLS signal

SAM125090 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125090)

SAM125091 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125091)

-

-

Manual return signal

SAM125100 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125100)

SAM125101 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125101)

W018 - Review revenue assessments

Processing / Clerical processing officer

Immediate

SAM71098 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71098) and SAM125150 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125150)

SAM125151 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125151)

Top of page (#Top)

W019 - W034

Work list name

Office / Role

Review frequency

More information

Action Guide(s) / Standard Process Description

W019 - Review informal standovers

Processing/Technical/Recovery / Appeals handler

Monthly

SAM71100 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71100) and SAM11160 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam11160)

-

W024 - Duplicate return logged - original already logged or captured

Processing / Clerical processing officer

Weekly

SAM71102 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71102) and SAM125050 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125050)

SAM125051 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125051)

W025 - Fully captured / unlogged returns

Processing / Clerical processing manager

Weekly

SAM71104 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71104) and SAM125060 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125060)

SAM125061 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125061)

W028 - Repayments to be authorised or cancelled

Processing / Repayment authoriser

Immediate

SAM71106 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71106) and SAM113070 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam113070)

SAM113071 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam113071)

W029 - Rejected repayments

Processing / Payment processor

Immediate

SAM71108 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71108) and SAM113050 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam113050)

SAM113051 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam113051)

W030 - Inhibited automatic repayments

Processing / Payment processor

Immediate

SAM71110 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71110) and SAM113010 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam113010)

SAM113011 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam113011)

W032 - RLS cases

Recovery / Clerical caseworker

Daily / weekly

SAM71114 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71114) and SAM101340 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam101340)

SAM101031 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam101031)

W033 - Transfer to COP security review. Note: Currently not used

Processing / Clerical processing manager

Daily

SAM71116 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71116) and SAM141040 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam141040)

SAM141041 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam141041)

W034 - Sundry charge quality check. Note: Currently not used

Processing / Clerical processing manager

Monthly

SAM71118 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71118) and SAM140050 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam140050)

SAM140051 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam140051)

Top of page (#Top)

W035 - W044

Work list name

Office / Role

Review frequency

More information

Action Guide(s) / Standard Process Description

W035 - Manual issue of review form 575

Processing / Clerical processing officer

Weekly

SAM71120 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71120) and SAM125110 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125110)

SAM125111 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125111)

W036 - Informal discharge review. Note: Compliance staff only

Processing/Technical / Compliance manager

Daily

SAM71122 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71122) and SAM33040 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam33040)

-

W037 - Reduction of amount coded out

Processing / Clerical processing officer

Daily

SAM71124 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71124) and SAM125120 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125120)

W037 - Reduction of amount coded out

W038 - Freestanding credit review list

Processing / Clerical processing manager

Daily

SAM71126 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71126)

SAM110084 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam110084)

W039 - Potential non-filers. Note: Currently not used

Processing / Clerical processing officer

-

SAM71128 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71128)

-

W040 - Inhibited statements

Processing/Recovery or Technical / Clerical processing manager/Worklist manager

Daily

SAM71130 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71130) and SAM131040 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam131040)

SAM131041 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam131041)

W041 - Manual statement issue

Processing / Clerical processing officer

Immediate

SAM71132 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71132) and SAM131070 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam131070)

SAM131071 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam131071)

W042 - Returns not captured

Processing / Clerical processing officer

Weekly

SAM71134 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71134) and SAM125130 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125130)

SAM125131 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125131)

W043 - Repayments for quality checks

Processing / Clerical processing manager

Immediate

SAM71136 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71136) and SAM113060 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam113060)

SAM113061 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam113061)

W044 - Over-repayments

Processing / Payment processor

Immediate

SAM71138 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71138) and SAM113030 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam113030)

SAM113031 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam113031)

Top of page (#Top)

W045 - W061

Work list name

Office / Role

Review frequency

More information

Action Guide(s) / Standard Process Description

W045 - Pensioner and low income review list. Note: Obsolete with effect from 1 April 2010

Processing / Clerical processing officer

-

SAM71140 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71140) and SAM101310 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam101310)

-

W046 - Pensioner and low income quality review list. Note: Obsolete with effect from 1 April 2010

Processing / Clerical processing manager

-

SAM71142 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71142) and SAM101320 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam101320)

-

W047 - Overpayments in closed cases

Processing / Clerical processing officer

Weekly

SAM71144 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71144) and SAM113020 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam113020)

SAM113021 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam113021)

W048 - Permanent notes review. Note: Currently not used

Processing/Technical / Clerical processing officer/Clerical caseworker

-

SAM71146 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71146) and SAM108017 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam108017)

-

W049 - Short tax return rejection work list

Processing / Clerical processing officer

Immediate

SAM71148 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71148) and SAM125160 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125160)

W049 - Short Tax Return Rejection (http://bg.inrev.gov.uk/tax/actionguides/40200/tax40149_main.htm)

W050 - CID framework rejection list

Processing / Clerical processing officer

Daily

SAM71150 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71150) and SAM101070 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam101070)

SAM101071 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam101071)

W051 - Daily returns review - ceased date set. Note: Decommissioned April 2012

Processing/Technical / Clerical processing officer/Clerical caseworker

Daily

SAM71152 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71152) and SAM125010 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125010)

SAM125011 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125011)

W052 - Daily returns review - SA/PAYE auto coding exceptions

Processing / Clerical processing officer

Daily

SAM71154 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71154) and SAM125040 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125040)

W052 Daily returns review- SA/PAYE auto-coding exceptions (http://bg.inrev.gov.uk/tax/actionguides/40100/tax40077_main.htm)

W053 - Daily returns review - electronic return cases

Processing / Clerical processing officer

Daily

SAM71156 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71156) and SAM125020 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125020) and SAM125030 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125030)

SAM125031 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125031)

W054 - Weekly returns review list

Processing / Clerical processing officer

Weekly

SAM71158 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71158) - For individual work items see below

As below

-

-

Liability unlikely

SAM125180 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125180)

SAM125181 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125181)

-

-

Source exception

SAM125190 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125190)

SAM125191 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125191)

-

-

Transfer of allowances

SAM125200 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125200)

SAM125201 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125201)

W055 - Failed online amendments and HMRC Corrections

Technical/Processing / Clerical caseworker/Clerical processing officer

Immediate

SAM71159 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71159) and SAM125210 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125210)

WO55 - Failed online amendments

W056 - Partnership online amendments

Technical/Processing / Clerical caseworker/Clerical processing officer

Immediate

SAM71160 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71160) and SAM125220 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125220)

SAM125221 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125221)

W057 - Review FSC from return amendment

Processing / Clerical caseworker/Clerical processing officer

Daily

SAM71161 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71161) and SAM125230 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125230)

SAM125231 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125231)

W059 - Online return rejections

Processing / Clerical caseworker/Clerical processing officer

Review as directed

SAM71163 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71163) and SAM125240 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam125240)

Worklist59

W061 - Class 2 NICS and Marriage updates

Processing / Clerical caseworker/Clerical processing officer

-

SAM71165 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam71165)

Tax - Transfer of Marriage Allowance - rejection worklist 61