SAM104053 – Records: trace taxpayer record: view index record (Action Guide)


Function TAXPAYER INDEX (TI) allows you to access the National Tracing System.

To view the index record to check other details on the taxpayer record, follow steps 1 - 4 below


  1. Enter the NINO to see a PAYE / SA or PAYE only index record. A CODA index record will only be traced on NINO where the CODA record holds that NINO

  2. Enter the UTR to see an SA only index record

  3. Enter the Schedule D Reference to see a CODA index record

  4. To see a Claims index record

  • Enter ‘C’ in the ‘Control’ field, to call up the Claims index
  • Enter the Claims reference