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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Individual records: maintain individual details: work item 241 - data migration COP / CID personal details

Work item 241 is created where

  1. The NINO on COP matches the NINO held on the National Insurance and PAYE Service (NPS) but the dates of birth on each record are different and either
  • the date of birth held on one record is on or before 5 April 1944 and the date of birth on the other record is on or later than 6 April 1944
    or
  • the date of birth held on one record is on or before 5 April 1934 and the date of birth on the other record is on or after 6 April 1934
  1. The NPS record holds a date of death and the COP record shows no date of death or deceased indicator

 

Note: See also action guide tax40019 WMI021 and PAYE103019.