PAYE60036 - Employment maintenance: in-year forms and data capture: work item 49 - temporary record created - trace / maintain / merge (Action Guide)
To clear work item 49, follow steps 1 - 10. This guide is presented as follows.
Step 1
Step 2
NINO record and a TRN record can be traced
Step 3
Steps 4 - 7
Steps 8 - 10
Initial action
1. In each case, trace the NINO / TRN(s) through NPS Trace and Match, TBS, Efilestore
Note: For guidance on how to search for the correct NINO in NPS see PAYE120015
NINO record is traced
2. If you trace the correct NINO record you should follow the guidance at PAYE104030 and in action guide tax80008, tax36009 to merge the records
Notes:
a. If you trace a valid NINO but it is not yet held on NPS, you should follow the guidance at PAYE103002
b. If you have duplicate SA records associated with the customer, see action guide tax36009
c. If the deceased indicator is set, follow the guidance to complete the merge as normal then close the work item in accordance with PAYE110075
NINO record and a TRN record can be traced
3. If you trace a NINO record and another TRN record, you must merge each TRN record into the NINO record. See guidance at PAYE104030 and the guidance in action guide tax36009
NINO record cannot be traced
4. If the correct NINO cannot be traced and the individual is younger than 16, for example, a child pension case:
- Make a Contact History note that a NINO will not yet be allocated
- Close the work item in accordance with PAYE110075
Note: If you trace more than one TRN record you should not close the work item but continue onto step 5
5. If you cannot trace the correct NINO record but you are able to trace another TRN record you should follow the guidance at PAYE104025 under the heading ‘TRN to NINO/TRN to TRN’ to decide which record should become the merge-to record and then follow the guidance at PAYE104030 and the guidance in action guide tax36009 to merge the records.
6. If the correct NINO cannot be traced:
- Issue stock letter OCA8
- Update the CONTACT HISTORY screen in accordance with PAYE105020, to show NINO cannot be traced and OCA8 issued for further information
Note: If the correct address cannot be ascertained or the RLS indicator is set but there is a live agent, stock letter MS120 should be issued to the individual’s agent. If no agent exists, go to step 9
7. Review the date of birth shown on the TRN record:
- If the date of birth has resulted in age-related allowances being allocated and you are concerned the employer has used a default date of birth, for example 01/01/1901
- Set the manual code indicator
- Consider whether a manual P6 should be issued
- Consider contacting the employer to advise the importance of using the correct date of birth
- If the date of birth has not resulted in age-related allowances being allocated
- No further action is required
Merge completed
8. Once the merge has been completed and you are satisfied that the taxpayer’s address on the record is correct, you should follow the guidance at PAYE104035 and the associated action guide tax36009 to complete the post merge actions
Note: If issuing stock letter OCA8 or MS120, do not perform post merge actions, go straight to step 9
9. Update the CONTACT HISTORY screen in accordance with PAYE105020
10. Close the work item in accordance with PAYE110075