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HMRC internal manual

Self Assessment Manual

Records: maintain taxpayer record: SA exceptions from Frameworks merging process

The Frameworks system holds the personal details (designatory) data for individual customers and the Taxpayer Business Service (TBS) is used to make changes to the designatory data for SA customers.

A review of all Frameworks records held under a temporary reference number (TRN) takes place every 12 weeks to identify if the records can be matched and merged with the customer’s record held under the NINO. This matching process cannot take place if the two records both show that the SA record is live.

A list of cases where records cannot be merged will be made available annually for review so that one of the records can be closed. Once the review has taken place, the next time the 12 weekly merging process takes place, the two records should then be merged automatically and any updates passed to Self Assessment (SA) and NPS.

Each case on the list will need to be reviewed, one of the records will need to be closed and the customer/agent notified of the correct reference to use in the future. Each case will be different and there are various points to consider.

Initial review

You must be sure that the duplicate records found actually relate to the same person and you must take care to check that the designatory details on each record (including name, date of birth and National Insurance number) leads you to believe that the two records are for the same person, using the information held on SA, TBS and NPS to make that check.

As a tool, you can use the (This content has been withheld because of exemptions in the Freedom of Information Act 2000) to help you. Check the SA Notes for any information that may affect the action you take, for example notes referring to Mixed Records. Also take into account any SA Notes which relate to constant contact regarding a complaint, or DMB action, as it is preferable to retain that record under such circumstances. If SA Notes show that there is an ongoing complaint, refer to the Complaints Officer dealing with the case before taking any action.

If the review identifies that there are two different customers, no further action is required.