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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

PAYE service trace employer / individual: trace and match: how trace and match works

Individual

The Trace and Match function uses a number of computer frameworks to try and locate the correct PAYE Service record.

From the information inputted into Trace and Match, when a PAYE Service record or PAYE Service records are traced, a set of matches will be displayed on screen depending on the degree of the match between the information inputted and our databases.

The Trace and Match function will match PAYE Service records based on both current and historical information held on the PAYE Service record.

Note: PAYE Service records that are classed as ‘secure’ will not be returned in the Trace and Match results.

Wildcard *

When a wildcard is used, for example, in the first name, the Trace and Match function will trace all PAYE Service records where the first name has any of the characters before the wildcard.

For example

If a first name input criteria is KL* then the result will have all first names starting with KL, K or L. So anyone having a first name of Kevin or Liam would be found.

Note: The use of the wildcard is not the recommended means of getting a match.

Trace and match with surname and address (no NINO)

The Trace and Match function will trace PAYE Service records using the following

  • Up to the first 4 consonants of the town
  • Up to the first 6 consonants of the address
  • Up to the first 6 consonants of the surname

Trace and match with postcode and surname (no NINO)

The Trace and Match function will trace PAYE Service records using the following

  • It will ignore all spaces in the postcode
  • Up to the first 4 consonants of the surname

See PAYE120010.