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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 (Action Guide)

To clear work item 420, follow steps 1 - 5 below

  Steps 1 - 2
   
  Steps 3 - 4
  Step 5

Initial action

1. If you find the name or NINO/TRN or UTR that CESA is using is incorrect and you find the correct name or NINO/TRN or UTR using Trace and Match or TBS or the eService filestore
   
  * Access the Non-matched individual screen from the work item
  * Input the correct name or NINO/TRN or UTR
  * Re-submit the information
  If the UTR is incorrect review the CESA record in accordance with SAM101100
2. If you find that the CESA record has more recent information than held on NPS, for example an individual has married
  * Update the individual’s record in accordance with PAYE103020 
  * Access the Non-matched individual screen from the work item
  * Input the correct name
  * Re-submit the information
  * Contact History will update automatically, see PAYE105010 
  * Close the work item in accordance with PAYE110075 

Further information required

3. If you are unable to trace the individual
   
  * View the CESA record to view the employment or agent held on the SA record
  * Contact the employer or agent by telephone for more information
  * Follow step 5 below
4. If you are unable to contact the employer or an agent
  * Close the work item in accordance with PAYE110075 

Update the record

5. If the employer or agent confirms a different NINO/TRN, UTR or change of name
   
  * Check the individual’s record on Search or Trace and Match (Individual) to confirm this is the correct NINO or name
  * Make a Contact History note to say you have contacted the employer or agent about the SA tax return
  * Access the Non-matched individual screen from the work item
  * Input the correct UTR or NINO/TRN or name ensuring they match exactly those displayed on the Trace Individual Results screen
  * Re-submit the information
  * Contact History will automatically update receipt of the information received from the tax return SA100 or SA200 see PAYE105010 
  * Close the work item in accordance with PAYE110075