PAYE63031 - employment maintenance: filing online: employers: automatic setting up of taxpayer records (Action Guide)

To deal with the printouts produced where the taxpayer record cannot be automatically set up or further action is needed, follow steps 1 - 20 below. The guide is presented as follows

The NINO is missing or invalid	Steps 1 - 3
A main record already exists	Step 4
A P204 record already exists at the employers reference shown	Step 5
A sub-source record already exists at the employers reference shown	Step 6
A live employer cannot be found at the reference shown	Step 7 - 12
Data from employer is invalid or incomplete	Step 13
A record already exists for this taxpayer with the same works no	Step 14
A record already exists for this taxpayer at this employer	Step 15
A similar record for this taxpayer has been processed earlier today	Steps 16 - 18
The taxpayer name is too long	Step 19
Code Discrepancy printout	Step 20

For details of how to access any of the COP and TBS functions use the [Index of Functions] button on the left of the screen.

The NINO is missing or invalid

Note: The computer process will not create records with a Temporary Number

1. Use TBS Function FIND TAXPAYER first then COP Function TI to find the missing NINO using the name and / or address to search

Note: For information on using search facilities see PAYE102000 onwards

Or

Contact the employer for the details

2. If you cannot find a taxpayer record

And depending on the class of P46 shown on the printout

3. If you find a taxpayer record

And

A main record already exists

4. Follow the guidance given in ‘Function MS Prime Format Error Messages’ (Action Guide) at PAYE60048

A P204 record already exists at the employers reference shown

5. Follow the guidance given in ‘P204 Record Exists At Same Reference’ (Action Guide) at PAYE60042

A sub-source record already exists at the employers reference shown

6. Follow the guidance given in ‘Sub Source Record Exists At Same Reference’ (Action Guide) at PAYE60043

A live employer cannot be found at the reference shown

7. Check the reason for a record being set up in these circumstances
   
8. If the employer is now live

And depending on the class of P46 shown on the printout

9. If the employer record has been transferred

10. If the employer record is not live or transferred

11. If you can trace the taxpayer record

12. If you can not trace the taxpayer record

Data from employer is invalid or incomplete

Note: The computer process checks that all the required data is present on the input record. If any is missing then the whole input record is printed out

13. In these circumstances you should

And

Note: For more information on forms P46 and the use of Function MS see PAYE60000 onwards

A record already exists for this taxpayer with the same works no

14. Follow the guidance given in the appropriate Action Guide attached to ‘Function MS’ (Action Guide menu) at PAYE60041

A record already exists for this taxpayer at this employer

15. Follow the guidance given in the appropriate Action Guide attached to ‘Function MS’ (Action Guide menu) at PAYE60041

A similar record for this taxpayer has been processed earlier today

Note: The P46 data has already been sent and processed

16. Use Function TD to view the record
    
17. If the employment details are identical

Destroy the printout

18. If the employment details are not identical

And

The taxpayer name is too long

19. The combination of title, initials, surname and honours must not exceed 28 characters including any spaces. If it does you should

In the Title field – The Rt Hon the Lord

In the Surname field – Gorman

Code Discrepancy printout

20. Follow the guidance given in ‘Further Action After Using Function MS’ (Action Guide) at PAYE60047