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HMRC internal manual

PAYE Manual

Employment maintenance: in-year forms and data capture: work item 49 - temporary record created - trace / maintain / merge

Work item 49 is created when a Full Payment Submission (FPS) with starter information is received from an RTI employer but TRACE AND MATCH fails to match it to a single record.

Work item 49 allows you to review the individual’s newly created record and try to match it to an existing record by using TRACE AND MATCH and through contacting the individual, if further information is required.

Work item 49 will not be created when an expatriate (EXPAT) PAYE reference is shown on the in-year form or the record was created from the original data migration from the COP computer system to National Insurance and PAYE Service (NPS).