PAYE100010 - taxpayer records: COP records: deletion of historical records

An automatic process is run once a year to delete historical records. This process can be run at any time during the year. It could be same time as the reconstitution processes, but not always

The process

• Deletes certain leaver cases for which you may receive post after deletion
• Deletes certain details about cleared years
• Deletes all details of out of date years
• Deletes certain records

Also certain P204 records which have been in existence for more than 12 months are cancelled and listed together with any linked work.

Deletion of certain leaver cases during reconstitution

The computer will delete certain taxpayer records which

• Show a date of leaving of the latest employment in the new CY-3 or earlier

And

• Where all the previous years have been cleared

Records will not be deleted if the following signals are set

• BF
• DIR
• FILE
• PE

Or

• SUB

Note:

Always set the BF signal on a working SRS leaver case. This will stop the record being deleted.

• There is an uncleared underpayment

Or

• Overpayment

The computer will assume there is an uncleared underpayment if

• There is a coding adjustment for an underpayment

Or

Or

• The repayment record for any year indicates that a repayment has been made within the last six months
• There are cancelled not corrected transactions in COP Functions

Or

• There are unprocessed transactions
• There is uncleared electronic mail
• There is a D in E record

Where a record is deleted, an historical index record marked **EPDELETED** is produced in COP Function TI for that record. This is the only record of a deletion held on the computer and it is deleted from COP Function TI after six months.

No printouts are produced of deleted leaver cases.

What to do if you receive post for a deleted leaver record

You may receive post for a case that has been deleted by the computer, if you do take the following action. If it would be more convenient to work the case with access to computer functions

• Set up a computer record

Otherwise

• Work it manually

Work the post using information to hand from

• The file
• BF box
• District Record folders
• Assessment book copies

If necessary ask the taxpayer for further information.

What happens to other cases

For cases where the record is retained on COP the process deletes certain details for cleared years and all details for out of date years.

For CY-7 and earlier years the computer deletes

• All year related information

For years CY-2 to CY-6 where the year has been cleared the computer deletes

• Redundant coding records

Except

• The last code issued for each year

In SA / PAYE appeal cases where it is likely that the PAYE year under appeal willgo out of date before the appeal is settled, take a copy of the taxpayer’s PAYErecord using the COP Function TF.

Taxpayer Reconstitution – Live P204 Records Deleted lists

Where a P204 record has been in existence for more than 12 months it will be deleted by the computer, except where there is an item of uncleared electronic mail. The deleted cases will be shown on the list headed ‘Taxpayer Reconstitution’ – ‘Live P204 Records Deleted’.

For new employment cases - the list will show

• The date of commencement, if this is known
• The Works No / Branch
• If it is a Director

Or

• Occupational pensioner case

For P45(3) cases - the list will show

• The previous District Number
• The old Employer reference
• The previous code 

• Week 1 / Month 1 if applicable

If the computer does delete the P204 record it will also amend the Taxpayer Index.

For more information on dealing with these lists follow the guidance at PAYE100011.