PAYE101010 - taxpayer records: view COP record: COP function BG
Anyone with the appropriate access can use COP Function BG
(Wider Access) to view most areas of a taxpayer’s records
held in another Processing Office.
For information on how to use the function select ‘COP
System Help’ in the left bar.
You can use COP Function BG to view
- COP records
- Schedule D records
And
- Claims records
COP records
For COP records you can view
- Taxpayer details
- Coding History
- Employment History
- Clearance Summary
- Assessments
- D in E record taxpayer details (if present)
And
- Essential Notes
Schedule D records
For Schedule D records you can view
- CODA record details
- CODA / D in E record appeals data
Claims records
For Claims cases you can view
- Claims record details
- Claims computation data
What you cannot view
You cannot use COP Function BG to view
- Assessments raised using
- Function DA
- Function ST
- Function PA
Or
- Function CG
- Payment details held by Banking Operations
- Use Function VB (View BROCS) for employers
Or
- Inland Revenue Information Service for assessed taxes
You cannot access any COP records that have the 'Inspector Only'
signal set.
Confidentiality of Information
You must make sure that any information which you acquire
in the course of your work, especially about customer's affairs, is
not misused or discussed outside the Department without
authorisation. A serious view is taken of any failure to observe
proper standards of confidentiality and customer privacy. Any
breach will be investigated and disciplinary action up to including
dismissal may be taken against the individual involved.
You should not attempt to access or browse your own records
or records of family members, friends or celebrities.
You should observe the procedures at HRLG
3.2.5.
