PAYE103019 - Individual records: maintain individual details: work item 241 - data migration COP/CID personal details (Action Guide)

Initial action

Steps 1 - 3

Date of birth matches the personal allowances given

Steps 4 - 10

Date of birth does not match personal allowances given
and date of birth makes individual over 65/75

Steps 11 - 15

Date of birth does not match the personal allowance given
and date of birth makes individual under 65

Steps 16 - 19

Action for cases falling in (2)

Steps 20- 22

1.

Check the Contact History screen to view notes relating to the date of birth and to check previous actions taken. You should assume the date of birth shown on the National Insurance and PAYE Service (NPS) record to be correct but if you are in any doubt contact the individual (PAYE103105). This is particularly important if the change will impact on age-related allowances

2.

Exceptionally, where the date of birth makes the individual under 65 years and National Insurance Benefit is included in the code, contact the individual

3.

Check that the date of birth matches the personal allowances given in the code. If it does follow step 4 - 10 as appropriate. If it does not match, follow steps 11 - 19 as appropriate

4.

If National Insurance Benefit is appropriate, is it included in the code? If yes go to steps 9 - 10 or if no, go to steps 5 - 10

5

Check the View Review Status Summary screen (PAYE79041) to see if P161 has been issued / received in last 3 months. Where a P161 is not appropriate, for example where the individual is a minor, follow steps 9 - 10

6.

Where a form P161 has been received within the last three months

• Ensure that the information shown on the form P161 is included in the latest code and update the code if necessary - (PAYE61205)

• Go to steps 9 - 10

7.

If form P161 has been issued within the last 3 months but not received go to steps 9 - 10

8.

If form P161 has not been issued within the last 3 months

• Issue form P161 (PAYE79042)

• BF the work item for 6 weeks

• Complete the work item note

9.

Complete the work item note

10.

Close the work item in accordance with PAYE110075 

11.

Where a form P161 has been received within the last three months

• Ensure that the information shown on the form P161 is included in the latest code and update the code if necessary (PAYE61205)

• Go to steps 14 - 15

12.

If form P161 has been issued within the last 3 months but not received go to steps 14 - 15

13.

If form P161 has not been issued within the last 3 months

• Issue form P161 (PAYE79042)

• BF the work item for 6 weeks

14.

Complete the work item note

15.

Close the work item in accordance with PAYE110075 

16.

If age-related allowances have been given review the affected years as follows

• For CY and CY-1 use Reconcile Individual in Reconciliation (PAYE93001)

• For CY-2 and earlier

• Review the year(s) manually using the SEES calculation

• Add any resulting under or overpayment on to the PAYE Service through the Back Years Processing screen within Reconciliation

• Where there is a significant underpayment of tax, send a letter of explanation

• Review CY and CY+1 codes and update as necessary (PAYE61205)

Otherwise follow steps 17 - 19

17.

Complete the work item note

18.

Close the work item in accordance with PAYE110075 

19.

Update Contact History (PAYE105020)

20.

Review the case in accordance with PAYE103017 

21.

Complete the work item note

22.

Close the work item in accordance with PAYE110075