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HMRC internal manual

PAYE Manual

PAYE service trace and match employer / individual: trace and match: work item 420 - SA auto-coding - no trace individual

The Self Assessment system (CESA) will identify individuals

  • With tax returns SA100 and SA200 with a PAYE source that require a source of income, expenses or allowances to be included in the tax code (see PAYE13150)


  • When a year is amended from SA to non-SA (SAM101090)

The data is transferred to NPS on a daily basis where it is processed through NPS Trace and Match.

Work item 420 is created when PAYE information is received from CESA and the matching process can not match to an individual record.

Trace and match processing will use

  • The CESA UTR
  • The NINO TRN
  • The first 3 characters of the individuals surname

All 3 pieces of information must be present and must match in order for the individual account to be found. If the input data fails to match with exactly one individual, work item 420 will be created.