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HMRC internal manual

PAYE Manual

Individual records: finding a claims / CODA taxpayer record: introduction

There is one TBS function and one COP function that allows you to trace a taxpayer record

  • TBS Function FIND TAXPAYER allows you to enter search criteria to trace a taxpayer record
  • COP Function TI allows you to trace any SA, CODA (for pre-SA years) or Claims record using NINO or Temporary Reference number, register number, claims reference or other available information such as name and address

Note: From July 2009 TI will not be updated with information about PAYE taxpayers. PAYE taxpayer information will be ‘frozen’ at the time the COP records are moved to the PAYE Service. TI will continue to be updated for Claims and CODA records only.

To trace a PAYE taxpayer record you will use the PAYE Service Trace and match, see PAYE120000 onwards.

You must use the TBS Function FIND TAXPAYER first to trace a taxpayer, before you use the COP function. Further guidance on TBS can be found in the Self Assessment Manual.