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HMRC internal manual

PAYE Manual

PAYE service trace and match employer / individual: trace and match: work item 77 - BEN/EXP or bulk expense changes - no trace individual

Work item 77 is created when details of Expenses and Benefits are received from the Employer Compliance System (ECS) or Bulk Expense changes and the system cannot match to the individual record.

If the individual’s record cannot be traced, the data will be stored in the non-matched file, the ‘Non-matched Individual’ screen is accessed from the work item.

Where you are able to trace the correct NINO using the online tracing facilities, Trace and Match, TBS or eService filestore, the benefits and expenses details can be submitted by entering the correct details on the ‘Non-matched Individual’ screen and using the [Submit] button.

When working work item 77, if you receive the message ‘No Non-Matched Individual Details Found’, the system has already reprocessed the non-match work item. This is done automatically whenever a personal details change is recorded on the system.

You can close the warning message, close the work item and move onto the next work item. For more information see Action guide tax40090.