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HMRC internal manual

PAYE Manual

Employment maintenance: in-year forms and data capture: create individual record: overview

Following the successful capture of an in-year form, the PAYE Service will try to match the form to the correct PAYE record through TRACE AND MATCH.

If the form cannot be matched to an existing record or the details on the form are matched to multiple records, a temporary record will be created and work item 49 will be created.

Failure to trace an existing record following the TRACE AND MATCH process, after the capture of an in-year form or receipt of Full Payment Submission (FPS) with starter information from an RTI employer, is the only way a new individual record with a Temporary Reference Number can be created.