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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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Employment maintenance: maintain employment: work item 158 - personal allowances at multiple sources

A work item is created when

  • The date of leaving on the last closed GCD employment on one record is later than the start date of a live GCD employment on another record

Or

  • The date of leaving on a closed GCD employment on one record is later than the start date of a closed GCD employment on another GCD record

In these circumstances a merged record will be created on the PAYE Service and a new COP Essential Note will be produced as follows - ‘This record was subject to merge activity during the cutover to the new PAYE Service. Taxpayer data was amalgamated from NINO / TRN with XXXXX employer reference and NINO / TRN with XXXXX employer reference’.

You must review the record to establish whether duplicate allowances have been given.