Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

PAYE Manual

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

To clear work item 241 follow the initial action then steps 4 - 14 for type 1 cases and steps 15 - 17 for type 2 cases. An explanation of type 1 and type 2 cases can be found at PAYE103018. This guide is presented as follows

  Steps 1 - 3
   
  Steps 4 - 7
  Steps 8 - 10
  Steps 11 - 14
  Steps 15 - 17

Initial action

1. Check the Contact History screen to view notes relating to the date of birth and to check previous actions taken. You should assume the date of birth shown on the National Insurance and PAYE Service (NPS) record to be correct but if you are in any doubt contact the individual (PAYE103105). This is particularly important if the change will impact on age-related allowances
   
2. Exceptionally, where the date of birth makes the individual under 65 years and National Insurance Benefit is included in the code, contact the individual
3. Check that the date of birth matches the personal allowances given in the code
  * If it does match, follow steps 4 - 7 as appropriate
  * If it does not match, follow steps 11 - 14 as appropriate

Date of birth matches the personal allowances given

4. If National Insurance Benefit is appropriate, is it included in the code?
   
  * If yes, go to steps 6 - 7
  * If no, go to steps 5 - 7
5. Where information has been received within the last three months
  * Ensure that the information shown on the letter / form is included in the latest code and update the code if necessary (PAYE61205)
6. Complete the work item note
7. Close the work item in accordance with PAYE110075

Date of birth does not match personal allowances given and date of birth is before 06/04/1948

8. Where information has been received within the last three months
   
  * Ensure that the information shown on the letter / form is included in the latest code and update the code if necessary (PAYE61205)
9. Complete the work item note
10. Close the work item in accordance with PAYE110075

Date of birth does not match the personal allowance given and date of birth is on or after 06/04/1948

11. If age-related allowances have been given review the affected years as follows
   
  * For CY and CY-1 use Reconcile Individual in Reconciliation (PAYE93001)
  * For CY-2 and earlier
  * Review the year(s) manually using the SEES calculation
  * Add any resulting under or overpayment on to the PAYE Service through the Back Years Processing screen within Reconciliation
  * Where there is a significant underpayment of tax, send a letter of explanation
  * Review CY and CY+1 codes and update as necessary (PAYE61205)
  Otherwise follow steps 12 - 14
12. Complete the work item note
13. Close the work item in accordance with PAYE110075
14. Update Contact History (PAYE105020)

Action for cases falling in (2)

15. Review the case in accordance with action guide tax40019 WMI021
   
16. Complete the work item note
17. Close the work item in accordance with PAYE110075