SolvedTCM1000234 | How to trace and match the employer on a pay WTC upfront complex case
From HM Revenue & Customs · Tax Credits Manual
Version 1.0
Changes to previous version - new guidance.
Step 1
On the ‘Function Menu’
select ‘Application’ on the toolbar
select ‘Capture Current’ from the options available. You will be taken to the ‘Key Entry Data - Applicant’ screen
enter the customer’s NINO
select ‘OK’. You will be taken to the ‘Applicant 1’ screen
select ‘Wk1’ or ‘Wk2’, as appropriate on the toolbar for the customer who lives and works in the UK. You will be taken to the ‘Work - Applicant 1’ or ‘Work - Applicant 2’ screen
go to Step 2.
Step 2
On the ‘Work - Applicant 1’ or ‘Work - Applicant 2’ screen.
If there are work details for the customer and the ‘Place of Work’ and ‘Employer Details’ fields are both completed, go to Step 3.
If there are work details for the customer and the ‘Place of Work’ field is completed but the ‘Employer Details’ fields are not completed, note that the work details for the customer are not matched.
Step 3
On the ‘Work - Applicant 1’ or ‘Work - Applicant 2’ screen, check if there is an employer reference number shown in the ‘Employer Reference’ fields
Note: A valid employer reference number is a PAYE number which consists of three numbers in the first field and a reference which can consist of several numbers and/or letters in the second field.
note any employer reference number
select ‘Trace Emp’. You will be taken to the ‘Trace Employer’ screen
select ‘Search’.
If the message ‘No matching employer for search details’ displays, go to Step 5.
If several different employers are listed, go to Step 4.
If you have an exact match to the employer and PAYE reference number, note that the employer is matched.
Step 4
Check the list to see if there are any possible matches for the employer.
If there are any possible matches, go to Step 7.
If there are not any possible matches, go to Step 5.
Step 5
Note: There could be various reasons for there being no match to the employer. The customer may have spelt an address or name incorrectly on the claim form or the details we hold may be the head office, and the customer has put the branch they work at or some letters or numbers within the name or address have been transposed incorrectly. It could also be that the claim is non-compliant and the customer is not in remunerative work, so you must be vigilant when checking.
To check if there is an error or mismatch in the employer details
check that the spelling of roads or towns seems to be correct
delete the name
select ‘Search’.
If you find a possible match, go to Step 7.
If you do not find a possible match, go to Step 6.
Step 6
Delete areas or towns within the address details
select ‘Search’.
Note: This process can be repeated several times with various amendments if necessary.
If you find a possible match, go to Step 7.
If you still can not find a possible match, note that the employer is not matched.
Step 7
Check the possible matching employers you have found against any employer reference you have noted.
If the employer matches the employer reference number, note that the employer is matched.
If the employer does not match the employer reference number, go to Step 8.
If you do not have an employer reference number to match the employer with, go to Step 8.
Step 8
Access TBS
select ‘TBS View’. You will be taken to the ‘Function Menu’
select ‘View Taxpayer Summary Details’
select ‘OK’. You will be taken to the ‘View Taxpayer Summary Details’ screen
enter the customer’s NINO
select ‘Retrieve’
select ‘View’ on the toolbar
select ‘Employment List’ from the options available. You will be taken to the ‘View Employment List’ screen.
If a PAYE reference number is shown, go to Step 9.
If a PAYE reference number is not shown, note that the employer is not matched.
Step 9
Check if the PAYE reference number shown on TBS matches the employer reference number shown on the tax credits computer.
If the PAYE reference number on TBS matches the employer reference number shown on the tax credits computer, note that the employer is matched.
If the PAYE reference number on TBS does not match the employer reference number shown on the tax credits computer, note that the employer is not matched.