PAYE103030 - taxpayer records: maintain COP record: two or more jobs at the same employer

The maximum number of records that can be held for a taxpayer at one employer reference is

• One GCD main source record
• One Sub source record

Where the main source record and sub source record are at the same employer reference, you must have a different works number for each employment. For more information see PAYE60050.

If, however, a taxpayer has two or more jobs with the same employer you should follow the guidance given at PAYE103031.