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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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PAYE service trace and match employer / individual: trace and match: work items

All forms go through Trace and Match in an attempt to trace the correct employer reference number. If the system finds a match it will continue to trace the individual record and post the information

  • If a match cannot be found work item 73 will be created

Where any benefits and expenses received from the Employer Compliance System (ECS) or bulk expense changes cannot be matched to an individual record

  • Work item 77 will be created

If a new record is set up with a NINO and the details match to more than one individual record on the system with a TRN

  • Work item 78 will be created

Details received from Self Assessment (SA) which cannot be matched to an individual record

  • Work item 79 will be created

Where a P14 with an expatriate employer reference cannot be matched to an individual record

  • Work item 231 will be created