PAYE102025 - taxpayer records: finding a taxpayer record: TBS function find taxpayer

The guidance below advises you how to best use the TBS Function FIND TAXPAYER. This function allows you to enter search criteria to trace a taxpayer record. You can then select a taxpayer record from the list displayed to view the taxpayer details.

If we do not have the correct NINO for a taxpayer then this will have an impact on the taxpayer and the Department in the following ways

• Different details on different systems, leading to problems when closing employer PAYE schemes and processing benefit information from P11Ds
• May lead to loss of tax, duplication of codes, allowances and repayments
• Poor customer service, duplication of post, increase of telephone calls to Contact Centres
• Unable to keep continuity of employment details
• Open cases increased, every Temp Ref is a ‘No DC’ details open case

Further guidance is available at PAYE102026.

For guidance on tracing a COP record see PAYE102010, PAYE102015 and PAYE102020.

You must use the TBS Function FIND TAXPAYER first (before you use COP Function TI). This is because TBS

• Is the most effective and efficient search tool
• Maintains the correct data
• Is updated frequently and the TBS updates flow to COP, SA and Tax Credit systems
• Has more information helping you identify an existing record. Specifically it uses the date of birth as a search parameter
• Shows that the record is within COP and SA
• Reduces record duplication
• Has employment history details

There are some instances where there a record exists on COP but not on TBS. This is due to co-existence problems so you may also have to use the COP tracing functions. The TBS Function FIND TAXPAYER will not display where the responsible office is located, you will use the COP tracing functions to find the responsible office.

The remainder of this subject is presented as follows

To get the best results

You must search in the following order until a successful result is achieved or all searches have proved unsuccessful

• Full surname and date of birth
• Full surname and postcode
• Postcode and first character of surname followed by #
• Postcode only
• Full address without postcode

Ignore hyphens, apostrophes and spaces in the surname, for example

• Bowes-Lyon, boweslyon
• O'Neill, oneill
• St John, stjohn

The full address means that at least two full lines of the address need to be completed.

Each search option uses different parameters, so a search under one option may not find the record but a different search may find the record. Between them, these criteria give you the best chance of tracing a taxpayer record.

If you have made a search using each of these 5 search criteria and the search has been unsuccessful, it is unlikely you will be able to trace a record until more information is received.

Do not search

• Using initials at all
• Using the NINO only

Keeping the taxpayer records up to date

It is important in your day to day work that you review the taxpayer’s personal details to ensure the correct details are on the record. It is important that the following are correct because these criteria are used to perform the most efficient search

• Surname
• Date of birth
• Postcode

Any updates made using TBS will flow between the various computer systems.

The ‘Surname’ field on TBS or COP record must not be used to enter any other information. For example you must not include any of the following in the surname field

• Deceased
• Junior
• Senior
• Esquire
• Doctor
• Trading As
• Limited
• Private
• Confidential
• Nee’
• As personal representative of

For COP cases you must use the MCOTP signal and a relevant Enote. The TBS Function AMEND CAPACITOR DETAILS allows you to enter or amend capacitor details on the taxpayer record.

Where you find incorrect details have been entered on a taxpayer record you must correct these. From the ''Amend' menu option on the TBS Function VIEW TAXPAYER SUMMARY DETAILS screen, you can select

• Designatory Details - allows you to amend / add title, forename, surname, honours, sex, date of birth, date of death, contact details and indicators
• Address - to amend the base and nominated address using the search button
• Capacitor Details - to enter or amend capacitor details

When you are creating a new taxpayer record

It is important when you are creating a new record on COP that you ensure that the NINO is not already being used by another taxpayer record in TBS. Before you create a new record on COP you need to check TBS to see if a record already exists for that NINO. You may have been given the wrong NINO and simply setting a record up in COP can lead to there being COP and TBS records for different taxpayers. In these circumstances the employment details will be inked to the TBS record for the wrong taxpayer. A NINO is a unique personal reference number and is never allocated to anyone else, we use it to create, maintain and identify taxpayer records.

Before you use COP Function MS to set up a record with a temporary reference you must make every effort to trace the taxpayer using

• TBS Function FIND TAXPAYER
• COP Function TI
• COP Function TR

If you trace a record under an old temporary reference you must use that record rather than create another temporary reference.

Only set up a new temporary reference record where you are fully satisfied you are not creating a duplicate record for the same taxpayer.

Using TBS to trace taxpayer records will reduce the volume of duplicate records.

Use TBS Function FIND TAXPAYER and COP Function TI to search for a taxpayer record

• If the NINO is already in use and refers to the same person then any personal detail changes must be made using TBS
• If the NINO is verified as belonging to a different taxpayer record then the record you are creating must be given a temporary reference