SAM101106 - Records: maintain taxpayer record: SA mixed records (Action Guide)

Note: You must not set up a new UTR for a case identified as mixed. The case should be dealt by following the Action Guide below.

If any clerical action is required, including capture of tax returns, this can be dealt with as normal as long as you are sure you are dealing with the correct customer. See also step 16 below.

Any concerns regarding a case should be stated on the stencil sent to the Mixed Records Team or in very exceptional circumstances by email. You should not email the team to progress chase.

To establish that intervention is required by the central Mixed Records Team, follow steps 1 - 17 below. Step 18 informs you of the action taken by the central Mixed Records Team and is for information. Note: In all cases, ‘designatory details’ refers to name, address, date of birth and gender.

The guide is presented as follows

NTC interest - Steps 1 - 5
PAYE record has incorrect details - Step 6
One SA record and two TBS records - Step 7
Two SA records and two TBS records - Step 8
One SA record, PAYE and TBS are correct but return(s) filed by another customer - Step 9
SA record and TBS record relate to different customers - Steps 10 - 17
Work which can be carried out following submission to central mixed records team - Step 18
Contacting the central mixed records team - Step 19
Action taken by central mixed records team - Step 20

NTC interest

1.  If there is a link between two customers and there is an interest shown on the Taxpayer Business Service (TBS)

  • This may not be a mixed record and you can correct this in the local office

2.  If the NTC record has been set up using the incorrect NINO and it is linked to the wrong PAYE record

  • You must complete an(This content has been withheld because of exemptions in the Freedom of Information Act 2000) to NTC in accordance with the instructions in the Tax Credits Manual (see Miscellaneous/Incorrect Personal Information On The Computer/Incorrect Personal Information Held On The Computer (AG), step 9) and BF your record

3.  Once NTC have corrected their records, you may then need to correct the designatory details for the NPS record using PAYE Browser

4.  If the NPS record shows an SA interest and the record belongs to two different individuals

  • Follow the guidance at step 10 below

5.  Once the NTC record records have been updated you can, if the record continues to be mixed

  • Complete the(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Note: Do not complete the mixed records stencil until the NTC details have been corrected

PAYE record has incorrect details

6.  If the SA, NIRS and TBS records all match and only the NPS record shows the incorrect designatory details

  • This is not a mixed record and you can correct this in the local office
  • Refer to PAYE103000, where you will find guidance on how to amend an individual’s designatory data

One SA record and two TBS records

7.  If you have a customer with TBS records with both a verified NINO and a temporary reference and the SA/TBS link is between the SA record and the TBS record with the temporary reference

  • This is not a mixed record. In these cases send an email to the SA Mixed Record Team mailbox ensuring that it contains the TP full name, both NINOs/UTRs and clearly identify which records are to be linked. Before sending your request ensure that both TBS records exactly match. Make an SA Note to confirm that the email was issued. SAM101101- duplicate record (Action Guide).
  • Send an email to SA, Mixed Records (PT Operations) including the details above. Please place in the subject filed on the email that it is a merge request

Two SA records and two TBS records

8.  If you have a case where the same customer has both a temporary reference or a NINO without a suffix, and a verified NINO with an SA record linked to each

  • Ensure that one of the SA records has been made dormant by setting the ‘Last SA return required’ signal on SA
  • This is not a mixed record. It is a duplicate record. In these cases send an email to the SA Mixed Record Team mailbox ensuring that it contains the TP full name, both NINOs/UTRs and clearly identify which records are to be linked. Before sending your request ensure that both TBS records match exactly and that both SA records match. Make an SA Note to confirm that the email was issued. SAM101101- duplicate record (Action Guide)
  • The duplicate record must have a nil balance on the statement and NIL CRC done for all outstanding returns
  • Send an email to SA, Mixed Records (PT Operations) once the above has been completed. Please place in the subject filed on the email that it is a Duplicate record

One SA record, PAYE and TBS are correct but return(s) filed by another customer

9.  If the SA, PAYE and TBS records all match but a tax return has been captured for another customer, this is not a mixed record

  • If the return was not filed online, you will need to correct the case
  • Unlog the incorrect return, following the guidance at SAM121640 and ensure the return is captured to the correct record
  • If the return was filed online, you must find out if it was filed using HMRC software or third party software
  • If the return was filed using HMRC software and it relates to another customer, unlogging the return will not remove the information from the online service and will remain visible to the wrong customer. This would be a breach of security

To find out if what method was used to file the return

  • For CY and CY-1 returns, check Track Messages (cHris)
  • For years earlier than CY-1, unlog the incorrect return following guidance at SAM121640


Note: HMRC software can be identified on CHRiS by the identifier EZGOV-HMRC-SA-SA100 (or relevant return as submitted). Any other identifier indicates a non-HMRC software submission

If CHRIS shows that the return was filed using Third Party software

  • Unlog the incorrect return following the guidance at SAM121640
  • Ensure that the return is captured to the correct record

If CHRIS shows that the return was filed using HMRC software complete the Mixed Record Stencil (Word 34KB) and email it to SA, Mixed Records (PT Operations)

SA record and TBS record relate to different customers

10.  If the SA and TBS records show a link between the SA record and a NINO relating to a different customer

  • This is a mixed record

11.  Set the following signals on the SA record

  • ‘No Repayment’
  • ‘Manual Return Issue’
  • ‘Inhibit Statement issue’

12.  Make an SA Note to confirm which individual owns the UTR including their correct full name, address, date of birth and NINO. Do not include any details of the other individual it has mixed with

When any communication is issued, take care to ensure it is issued to the correct name and address, remembering this may not be the information shown on the SA record

13.  If a PAYE record is involved

  • Set the ‘Manual correspondence’ indicator on the NPS record and complete the ‘Reason’ field
  • Make a Contact history note explaining why you have set the indicator

14.  Check the SA returns captured to the SA record. If any of the returns relate to the other customer, further action is required

  • If no returns relate to the other customer, go to step 15
  • If a return relates to another customer, and the return was not filed online, go to step 15
  • If the return was filed online, you must find out if it was filed using HMRC software or third party software by checking Track Messages (cHris)
  • If the return was filed using HMRC software and it relates to another customer, unlogging the return will not remove the information from the online service and will remain visible to the wrong customer. This would be a breach of security
  • When you have determined how it was filed, go to step 15
  • If you are unable to check cHris 
  • Complete the(This content has been withheld because of exemptions in the Freedom of Information Act 2000)and email it to 'Digital SA Team, Mixed Return Enquiries' showing ‘MIXED RECORDS CASE’ in the subject line
  • Make an SA Note to confirm that the stencil was issued and wait for a response from HDS before continuing
  • When you have received a reply from HDS, go to step 15

15.  Complete the(This content has been withheld because of exemptions in the Freedom of Information Act 2000) in accordance with step 16 and email it to SA, Mixed Records (PT Operations)

Note: Do not submit a Mixed Record Stencil where there is an NTC interest and the designatory details are incorrect. The NTC record must be corrected first, so any stencils received by the central team where this is found to be the case, will be returned to the local office for you to take action in accordance with steps 1 - 5 above

16.  Complete all sections of the stencil, ensuring you provide comprehensive information for both individuals concerned. Where an online return was filed for the other customer, ensure that you complete the relevant section on the stencil. Any stencils that do not provide such detail, will be returned to the local office to trace and supply the missing information

17.  Retain a copy of the stencil, the date you sent it and any associated paperwork in case you are contacted by the central team for more information

Work which can be carried out following submission to central mixed records team

18.  Following submission of the Mixed Record Stencil to the central mixed records team

  • Deal with the case as normal but take care to ensure you are dealing with the correct customer

Note: An SA note will be made when the central mixed records team begins work on the case. At that point in time, you must make no changes to the designatory details but can continue to work the case clerically, where at all possible

Contacting the central mixed records team

19.  Due to the nature of these enquiries, it is difficult to establish how long it will take to correct the records for each customer but the central mixed records team will contact you when the records for both customers when corrected

In the mean time, you should only contact the central mixed records team if you become aware of any designatory changes

If you identify designatory changes send an email to SA, Mixed Records (PT Operations). The email subject heading should read- Existing Case- designatory change/s –the mixed record Teams reference, which can be found on SA notes

Note: You must not contact the team merely to request a progress report. Cases are worked by date order and duplicate requests or progress requests, prevent other cases from being worked

Action taken by central mixed records team

20.  The corrective action taken by the central team consists of three stages

  • To break the link between the SA and TBS records to remove the SA indicator from the TBS record of the ‘other’ customer
  • To trace and link the correct NINO to the SA record and update the correct TBS record for the SA customer (or create a TBS record)
  • To cleanse the records to make sure the designatory details on the records for customers are corrected, including amending designatory details on the TBS record