PAYE102001 – taxpayer records: finding a taxpayer record: introduction

There is one TBS function and two COP functions that allow you to trace a taxpayer record

• TBS Function FIND TAXPAYER allows you to enter search criteria to trace a taxpayer record
• COP Function TR allows you to trace a COP record in your own region, provided you know the NINO or Temporary Reference number
• COP TI allows you to trace any COP, SA, CODA (for pre-SA years) or Claims record held in any region using NINO or Temporary Reference number, or other available information such as name and address

You must use the TBS Function FIND TAXPAYER first to trace a taxpayer, before you use either of the COP functions. Further guidance is given in PAYE102025.

This section tells you for each of these functions

• How to use the function
• How to correct errors made in using the function
• What you can view