SAM104010 – Records: trace
taxpayer record: flow of details to NTS
Where the SA record is linked to a PAYE record, details will
flow from one source only to the National Tracing System (NTS).
Where the taxpayer is currently within SA, the PAYE record
will hold the SA signal, as well as the Unique Taxpayer Reference
(UTR). The SA signal determines the flow, as summarised in the
following table
| Situation | Flow to NTS |
| SA signal not present on
PAYE record | From PAYE
- Full name
- Base address
- Change of NINO
- Change of employer reference (EMPREF)
|
| SA signal present on PAYE
record | From SA
- Full name
- Base address
- Change of NINO
- Change of employer reference (EMPREF)
Note: Any business address will not be held in
NTS |
| CODA record | From CODA
- Full name and any business name
- Any business address or if not present, the base
address
- Change of NINO
- Change of Schedule D Reference (following District
Reorganisation)
|
| SA record not linked to
PAYE record | From SA
- Full name and any main source business name
- Main source business address if different to the
base address, otherwise the
- Base address
Note: The index will display the UTR but not the
office with responsibility for Processing work |
