NTS holds both live and historical records. A batch process
removes historical records of a certain age. (A batch process is an
automatic process that runs overnight. It cannot be accessed by the
online operator.)
Amendments to taxpayer details
Employee in-year maintenance
When any relevant details, other than PAYE reference (see below), are changed
And
The table below demonstrates examples of how specific amendments to the SA record affect the NTS index record
| Operator entry on the taxpayer record | How the NTS indexes are affected |
| Amended name or address | Index record is made
historical
New index record created |
| New business name or business address | New index record created |
| Amended business name or address | Index record is made
historical
New index record created |
| Amended postcode | Index record updated |
| Amended NINO on PAYE record | Index record is made
historical
New index record created showing the new NINO |
| New trade nominated as main source | Index record is made
historical
New index record created |
When a PAYE employer reference (EMPREF) is changed, using a COP
function or facility, the EMPREF on the live index record is
updated.
When a link is created between an SA record and a PAYE
record
This means that until the periodic deletion process removes the
historical index record, you will see two apparently identical
index records in TI. However, the historical record will be noted
‘Deleted’.
The table below demonstrates examples of how movement
situations involving SA records affect the NTS index record
| Situation | How the NTS indexes are affected (reference displayed shown in brackets) |
| SA only to
PAYE/SA | Historical index record
for SA (UTR)
Historical index record for PAYE (NINO) New live index record for PAYE/SA (NINO), using details flowed from SA |
| SA only to
CODA/SA | Historical index record
for SA (UTR)
Historical index record for each current CODA record (D ref) New live index record for each combination of CODA/SA (D ref) records, using details flowed from SA |
| PAYE/SA to
CODA/SA | Historical index record
for PAYE/SA (NINO)
New live index record for PAYE (NINO) Historical index record(s) for CODA (D ref) New live index record(s) for CODA/SA (D ref), using details flowed from SA |
| CODA/SA to
PAYE/SA | Historical index record
for CODA/SA (D ref)
New live index record(s) for CODA (D ref) Historical index record for PAYE (NINO) New live index record for PAYE/SA (NINO), using details flowed from SA |
| PAYE/SA to
SA only | Historical index record
for PAYE/SA (NINO)
New live index record for PAYE (NINO) New live index record for SA (UTR) |
| CODA/SA to
SA only | Historical index
record(s) for CODA/SA (D ref)
New live CODA index record(s) (D ref) New live index record for SA (UTR) |
| PAYE only to
PAYE/SA | Historical index record
for PAYE (NINO)
New live index record for PAYE/SA (NINO) |
