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HMRC internal manual

PAYE Manual

Individual records: contact history: COP essential and historical notes summary

At migration of all individual records from COP to NPS a note will be created in Contact History where

  • A record with a temporary reference number has merged with a record holding a valid National Insurance Number
  • There is a file location held on the COP record
  • There is an Essential and / or Historical note displayed on the COP record
  • There is correspondence held in the District Record displayed as

    • 475 (represents the district number)
    • 4 (represents the folder number)
    • DS (represents the folder description)

Note: No year is displayed but records are only held for 3 years, so after migration from COP to NPS, you will need to check the 2010, 2009 and 2008 years.

These can be viewed in COP Essential and Historical Notes Summary screen by selecting

  • Contact History
  • COP History

Note the following:

  • They are in read only format
  • No filter or sort option is available
  • They are presented in lists of 10 entries per page

Once you have found the COP Essential and Historical note you wish to view, you should select the View Record icon on the right of the record

  • You will be presented with the COP Essential and Historical Notes Details screen

You can view the next and previous notes by selecting the forward and back arrows on the bottom left hand side.

If an informal adjustment was made on a COP informal calculation the following note will be shown on the COP Essential and Historical Notes screen

  • ‘An informal adjustment was made to the tax calculation’

If you select the View Record icon the details of the informal adjustment will be displayed, for example

  • Enterprise Investment Scheme £500 x 20 per cent = 10,000 pence

(Note: The tax on the informal adjustment has been migrated as pence and should be read as £100.00.)