PAYE100011 - taxpayer records: COP records: deletion of historical records (Action Guide)
To deal with cases listed on the ‘Reconstitution –
Live P204 Records Deleted list, follow steps 1 - 8 below.
Note: On completion of the work dispose of the
lists as restricted waste.
The guide is presented as follows
| Initial action | Steps 1 - 7 |
| Yours not the latest employment error message | Step 8 |
For details of how to access any of the COP functions, use the [Index of Functions] button on the left of the screen.
Initial action
- If a date of commencement is not shown
- Take no further action
Otherwise
- Go to step 2
- Use Function TI to check whether a taxpayer record exists using the NINO to search
- If a taxpayer record is found
- Consider step 4
Otherwise if you do not find a main source record
- Go to step 5
- If a main source record is found
- At the same employer reference
- Go to step 6
- At a different employer reference
- Go to step 7
- If a main source record is not found
- Use Function MS to create a new taxpayer record
Note: For more information about using MS see PAYE60040
- If a main source record is found at the same employer reference
- Take no further action
- If a main source record is found at a different employer reference
- Use Function MA entering
- The date of commencement shown on the list
Note: For more information about using MA see PAYE62011
Yours not the latest employment error message
- If the latest employer reference is dealt with
- In your Processing Office
- Advise the appropriate officer of the P204 employment details
- At a different Processing Office
- Use E-Form to send the P204 employment details to the Processing Office responsible for the main source record
