PAYE120046 - PAYE service trace and match employer / individual: trace and match: work item 79 - information from SA - no trace individual (Action Guide)
To clear work item 79 follow steps 1 - 11 below
Initial action
| 1. |
You will need to determine what information is being sent from SA to update the PAYE Service |
| |
- Designatory details only
Or
|
| |
- Underpayment to be coded
Or
|
| |
|
| |
Note: Designatory details also include the No Repayment Signal or change of Agent details. |
| 2. |
Use the individual’s Unique Taxpayer Reference (UTR) to open the SA record |
| |
- Trace the individual on the PAYE Service using Trace and Match see ‘Trace and match - individual’ at PAYE120015
|
| |
- Compare your results with the SA record
|
| |
- Confirm you have the correct individual
|
| |
- Check the SA record to determine what changes are required to the PAYE Service
|
Top of page
Designatory changes with incorrect UTR on the PAYE Service
| 3. |
If more than one record is traced on the PAYE Service consider merging the records see PAYE104025 and SPD 45 |
| 4. |
Update designatory details |
Top of page
Designatory changes with incorrect NINO on SA
| 5. |
If more than one record is traced on the PAYE Service consider merging the records see PAYE104025 and SPD 45 |
| 6. |
Update designatory details |
Top of page
Underpayment to be coded on PAYE Service
| 7. |
If more than one record is traced on the PAYE Service consider merging the records see PAYE104025 and SPD 45 |
| 8. |
If same designatory details held but NINO from SA is different |
| |
- Enter the underpayment in Accounting see PAYE90000 onwards
|
| |
Note: When entering this in Accounting you should show this as a self assessment underpayment to be collected in CY+1. If annual coding has taken place, trigger a tax code ‘calculation’ for CY+1 by selecting ‘Calculation Only’ from IABD Landing screen, see PAYE130020. |
Top of page
Records relating to 2 different individuals in SA and TBS incorrectly linked to the same NINO or temporary reference
| 9. |
This is a ‘mixed case’ scenario. Take action in accordance with the Self Assessment Manual at SAM101106, steps 9 - 15. Do not make any designatory changes or set up new records |
Top of page
Final action
| 10. |
If the NINO and the UTR on both the SA record and the PAYE record do not agree contact the SA Help Desk (This text has been withheld because of exemptions in the Freedom of Information Act 2000) to report this |
Top of page
Close the work item
| 11. |
Update CONTACT HISTORY, see PAYE105020 for more information |
| |
And then |
| |
- Close the work item, see PAYE110075 for more information
|
