SAM104001 – Records: trace taxpayer record: introduction

To trace a taxpayer record, you will use function Taxpayer Index (TI) to access the National Tracing System (NTS). This system has the benefit of fuzzy matching, which is explained later in this section.

NTS holds both live and historical records. A periodic process removes historical records of a certain age.

Taxpayer Business Service (TBS)

To trace a taxpayer record you will use function FIND TAXPAYER to access the Citizen Identification Framework (CID).

CID is a database of both current and historic basic personal details. It holds details of all systems that have an interest in the Individual. For example

• PAYE
• SA
• Tax Credits
• Student Loans
• CB 2 (Child Benefit)
• C & T (Child Trust Fund)
• IDMS (Integrated Debt Management Services)

Information updated in TBS will flow and update all interested systems.

Unique Taxpayer Reference

When you set up an SA record, a link is created automatically to a PAYE record if there is a live PAYE employment, NTS will show the Unique Taxpayer Reference (UTR). In all other circumstances it will show either

The Wider Access facility BG allows you to see a UTR on a PAYE record. Function RETRIEVE UTR FROM D REFERENCE will display the UTR when you enter the Schedule D Reference. This will be used when TI shows live index record with a CODA reference.