PAYE104035 - taxpayer records: citizen identification record: duplicate records

NICO Customer Validation Unit (CVU) has attempted to resolve instances of duplicated records on our databases. Since August 2002, COP 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.

Instances of duplicated NINOs are automatically added to an electronic Work List (browser) of cases to be reviewed at CVU, so there is no longer any need for Local Services to refer queries to CVU.

However, in local offices you may have urgent cases where there is an outstanding complaint, MP enquiry, or student loan cases involving duplicate records for the same taxpayer. In this circumstance, the duplicated COP record can be deleted using COP Function TX. This does not put right the duplication on the Citizen Identification Framework or the Employments Framework (see subject ‘Frameworks’ PAYE3010), you should therefore; only in this circumstance can you contact CVU to initiate review and correction of the records.

TBS Function MERGE TAXPAYER, which is available to CVU, allows the taxpayer identification records and their associated employment records to be merged. Before the function can be used, the local office must first tidy up the records.

Tidy up the records

To get the records into a fit state for merger, you must

• Decide which record is to be retained (the ‘merge to’ record), and which record is to be deleted (the ‘merge from’ record)
• Use TBS Function VIEW TAXPAYER SUMMARY DETAILS to check that the name and address details on the ‘merge to’ record are the latest available to you. If not

• If there is a link between SA and the ‘merge from’ COP record, break the link in SA and make a link to the ‘merge to’ record, if appropriate
• Use TBS Function VIEW EMPLOYMENT LIST to see the latest main source employment (live or ceased) and all live sub source employments for the taxpayer. As you do not want to retain this record, all live employments have to be ceased
• Use COP Function ML to cease all live employments, other than tax credit only, on the ‘merge from’ record. This will update the employment records on the Employments Framework
• In COP, create any missing employments on the ‘merge to’ record. This will update the employment records on the Employments Framework
• Use COP Function TX to delete the ‘merge from’ COP record, if it holds a main source employment. You do not need to wait to ask CVU to merge the records as long as the 'merge from' COP record has a date of leaving

Ask CVU to merge the records

You cannot merge the records, and must ask CVU to do so

• Complete form (This text has been withheld because of exemptions in the Freedom of Information Act 2000)which has a combination of tick boxes and text fields
• Fax the form to CVU (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

CVU will action the request within 48 hours. The form will not be returned to you unless there is a problem with carrying out your request. In that circumstance, a brief explanation will be attached to the form.

Note: Local offices also use form CVU1.V2 to ask CVU to amend the NINO or Temporary Reference number on a taxpayer record in complaint, MP enquiry and student loan cases. CVU will not return the CVU1.V2 form where successful amendment action has been taken, unless requested to do so or there is a problem with carrying out your request when a brief explanation will be attached to the form.

Historical records

On merger of records an historical record is created.

The NINO or Temporary Reference number of the historical record, and the date of the merger, can be viewed in TBS Function VIEW TAXPAYER DESIGNATORY DETAILS.

Work Lists

When two records are merged using TBS Function MERGE TAXPAYER, any work items associated with the ‘merge from’ record are automatically deleted.

Notification to taxpayer and employer

When the NICO Customer Validation Unit (CVU) uses TBS Function MERGE TAXPAYER

• Form P46-5T is issued to each of the taxpayer’s current employers, unless issue is inhibited. Detailed advice is available at PAYE104040
• Form P217 is issued to the taxpayer advising him or her of the new NINO. Detailed advice is available PAYE104045