PAYE104020 - taxpayer records: citizen identification record: date of birth

The date of birth can be entered and amended on the taxpayer record using TBS Function AMEND TAXPAYER DESIGNATORY DETAILS. It can also be amended in TBS Function AMEND NINO, but that function is only available in selected specialist offices.

Where the date of birth is changed in TBS, the amended details are passed to COP and a corresponding change made on the COP record. The date of birth cannot be changed in COP.

Where a date of birth passed to COP may have an impact on age-related allowances, COP will produce an advisory printout to prompt a review of the coding. The date of birth may have moved the taxpayer from one age band into another. For example, the new date may have ‘moved the taxpayer’s age’ from under 65 to over 65 (but under 75).