PAYE102010 - taxpayer records: finding a taxpayer record: COP function TI

The Taxpayer Index, COP Function TI is an online computer index of taxpayer records set up under the COP, SA, CODA and Claims computer systems. Anyone with the appropriate access can use this function to trace a taxpayer's record.

The index includes all the records held on these systems, apart from some short duration P204 records. Index records for your own region can be seen using COP Function TR provided you know the NINO or the Temporary Reference number. For more information on how to use this function see PAYE102015.

The remainder of this subject is presented as follows

When to use TI
Indexes
How changes of employment affect index records
Information needed to use TI
What you can view
Where to find help when using the function

When to use TI

You can use COP Function TI for two main purposes

  • To find any COP, CODA or Claims record from just name and address details
  • To check details such as name and address or employer reference, if you know the full NINO, Schedule D reference or Claims reference.

You can use COP Function TI whenever you need to trace a taxpayer's record in the course of your day to day work. If you think a record is held within your region and you know the NINO or Temporary Reference number, use COP Function TR instead.

You can use COP Function TI when dealing with

  • Movements forms
  • Post without a correct reference
  • Counter

Or

  • Telephone queries where the caller does not know their NINO or employer reference
  • Bulk tracing work
  • Stranded underpayments lists
  • Tracing references for
  • Sub source records
  • Main source records

Or

  • Assessing offices when doing coding or assessing work

COP Function TI is a function that is heavily used and this may affect response times. You can keep delays to a minimum by inputting information in the correct way and by using the system at off peak times. Off peak times are

  • Before 9.30 am
  • After 4.00 pm
  • During lunchtime

If you know the NINO or Temporary Reference number and you want to trace a record that you think is within your region, use COP Function TR first - it will often give a quicker result.

Indexes

There are two main indexes held on COP Function TI

  • A COP / CODA (including SA) index with records for taxpayers in those systems

And

  • A Claims index for taxpayers held on that system

Each index holds two types of record

  • Live index records of all taxpayers (excluding some P204 records in COP)
  • Historical index records of some cases where taxpayer records have been deleted from the computer or had information changed on them

COP Function TI allows you to select the index you want to search. For normal day to day work use the COP / CODA index. You should use the Claims index where

  • It is obvious the matter relates to a record in the claims system

Or

  • After a failed search in the COP / CODA index, unless it is obvious the matter does not relate to a record in the Claims system

A live index record holds the following information, if it is present on the COP, CODA or Claims record

  • Name, including
  • Title
  • Initials

And

  • Honours
  • Address
  • Business name
  • Business address
  • NINO

Or

  • Temporary Reference number
  • Processing Office or Inland Revenue Office (as District)
  • Number

And

  • Name
  • Schedule D

Or

  • Claims register number
  • Employer reference
  • Management unit
  • Record type
  • Date of cessation (Schedule D and Claims cases only)

Note: The index record for an SA record not currently linked to a COP record will not show the responsible office. It will show the UTR, which will allow you to access the SA record to establish the current responsible offices for processing and accounting purposes.

An historical index record is created where any of the following details on a taxpayer record are changed

  • NINO or Temporary Reference number
  • Name, initials, title or honours

Or

  • Business name
  • Address

Or

  • Business address

The up-to date-details are posted to a new live index record, which is created at the same time as the historical record. Changes affecting other information on the record - for example, a change of employment or postcode do not create an historical index record. The live index record is updated and the old details deleted.

Historical index records hold the same information as live index records, but the old details. Any details that have changed will be marked. If a NINO has changed, the new NINO will be shown for cross-reference purposes. The historical index record is deleted from the index after 6 months.

An historical index record is also created when a taxpayer record is deleted from the computer system, except for

  • Deleted P204 records
  • Records deleted by COP Function TX

How changes of employment affect index records

Taxpayers may change employment in a number of ways

  • From one PAYE employment to another
  • From a PAYE employment to self employment
  • From self employment to a PAYE employment

Or

  • Some taxpayers may cease employment altogether

The following shows how certain changes will affect the index records

Change of employment - COP to COP

  • Live index record updated
  • No historical record

Change of main source self employment - SA only to SA only

  • Index record is made historical and a new index record is created (both showing UTR but not Processing Office or reference)

PAYE income source to Schedule D - COP to SA only

  • COP live record deleted when COP Function TX used
  • No historical record
  • New SA only live index record created (showing UTR but not Processing Office or reference)

Schedule D to PAYE income source – SA only to COP

  • Live index records will exist for both COP and SA only (showing UTR but not Processing Office or reference) until the SA record is ultimately deleted

Taxpayer leaves the COP / CODA system

  • A live index record stays on the computer unless the taxpayer record is deleted on reconstitution
  • An historical index record is created for each deleted taxpayer record

A COP sub source employment ceases

  • The live record is deleted when COP Function ML is used
  • An historical record is created

A COP taxpayer record is linked to an SA taxpayer record

  • SA only index record (showing UTR but not Processing Office or reference) is made historical
  • COP index record is made historical
  • New COP live index record created

COP Function TI may display a taxpayer main source record at more than one Processing Office or same employer reference. This may be for one of two reasons

  • There may have been a change from self employment to PAYE employment

Or

  • From PAYE employment to self employment, so that both COP and SA only records exist at the same time

Or

  • There has been a movements breakdown in the past leading to a double setting up of records in different regions. Since August 2002, COP Movements Function MS has prevented you from setting up a duplicate live main source record. That is, where a record already exists with the same NINO.

In movement cases, you will need to contact both offices so that the correct record can be transferred.

Where there has been duplicate setting up, the Deletion Officer should use COP Function TX to delete the obsolete record. A TF (Taxpayer Full) printout obtained prior to deletion, should be sent to the current Processing Office.

If you need a screen print from COP Function TI

  • Enter [E] in the Control field on Format 2

And then

  • Press [Ctrl] and [P]

Note: The Control field is the field at the foot of the screen next to the message ‘Alter Selection Criteria For New Search Or Select Alternate Action Here’

Information needed to use TI

Before you can use COP Function TI successfully you need certain minimum information. You must have at least one of the following

  • A complete NINO or Temporary Reference number
  • A full Schedule D or Claims reference, including the Processing Office or Inland Revenue Office number
  • Name or business name
  • Address or business address

What you can view

The following shows you what the index will display when you enter certain types of information

Name or address

  • NINO
  • Main source reference
  • Sub source reference

NINO or Temporary Reference number

  • Name and address
  • Main source reference
  • Sub source reference

Schedule D reference including the Processing Office number

  • Name and address
  • Business name
  • Business address
  • NINO

Business name or business address

  • Schedule D reference
  • NINO

Where to find help when using the function

For information on how to use the function select ‘COP System Help’ in the left bar.

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