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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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PAYE service trace and match employer / individual: trace and match: work item 73 - no trace EMP REF

Work item 73 is created when the employer reference can not be traced on a

  • Benefits and expenses input form or
  • An in-year employment input form

The work item will include all forms received displaying the incorrect employer reference.

If the employer reference cannot be traced on the input form the data will be stored in the non-matched file, the ‘Non-matched Employer’ screen is accessed from the work item.

Where work item 73 is created showing the same untraceable employer reference for several employees, the work items will be linked on creation so that once the correct employer reference is noted on the system, the information can be automatically updated so that all the individual’s records are updated.

The work item is kept on BF because once work item 73 has been created for a particular employer reference. it will never be created again for that same employer reference. (The Non-matched Employer screen on NPS can only be accessed from the work item).