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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

PAYE service trace and match employer / individual: trace and match: work item 231 - form P14 - no trace account of EXPAT case (Action Guide)

To clear work item 231, follow steps 1 - 8 below

  Steps 1 - 3
   
  Step 4
  Steps 5 - 7
  Step 8

Initial action

  1. Check if the Employer Reference is within the EXP8000 range, if so close the work item in accordance with PAYE110075

  2. Check the NINO / TRN and personal details from the work item

  3. Trace and confirm the correct National Insurance number (NINO) or TRN using Trace and Match (Individual)

  • if the individual record is found go to step 4

 

  • if you are unable to trace the individual record go to step 5

Update the record

  1. Enter the P14 details from the work item in Maintain Employment screen or the Insert screen in Create Employment as P60 details
  • set the relevant Expat Indicator, see PAYE103085 for guidance on how to do this

 

  • update the work item with action taken

 

  • update Contact History to show what action you have taken

 

  • select the closure reason for the work item
     
    or
     
  • use the WORK ITEM NOTES screen to show action taken
  • close the work item see PAYE110075 for more information

 

  • if there is no SA record, use SA Function SET UP TAXPAYER RECORD to create a new SA record

 

  • if there is an SA record, ensure that it is in the appropriate SA Organisation Unit and if not, move it

 

  • update the Expat database

Further information required

  1. Contact the employer by telephone
  • for a completed form P46(Expat)

 

  • create a work item note of the action taken in the WORK ITEM NOTES screen

 

  • select the BF reason
     
    and
     

 

  • BF the work item for 4 weeks see PAYE110060 for more information

 

  • update Contact History
  1. If you are unable to contact the employer by phone
  • write to the employer for completed form P46(Expat)

 

  • create a work item note of the action taken in the WORK ITEM NOTES screen

 

  • select the BF reason
     
    and
     

 

  • BF the work item for 4 weeks see PAYE110060 for more information

 

 

  • if no reply telephone / write to the employer again

 

  • create a work item note of the action taken in the WORK ITEM NOTES screen

 

  • select the BF reason
     
    and
     

 

  • BF the work item for 4 weeks see PAYE110060 for more information

 

  1. When the employer has returned a completed P46(Expat)
  • you should follow the CAR Expat P46 (Expat) guidance before returning to complete this work item

 

  • enter the P14 details from the work item on the Maintain Employment screen or the Insert screen in Create Employment as P60 details

 

  • update the Contact History screen to show your contact with the employer and action taken

Close the work item

  1. Update the CONTACT HISTORY screen to show action taken, see PAYE105020

    and then

  • close the work item in accordance with PAYE110075

 

  • use SA Function SET UP TAXPAYER RECORD to create a new SA record

 

  • update the Expat database