Matching Rules for 2010-2011 P14 informationFriday, December 10th, 2010
The latest weekly informal update (dated 3 December) from HMRC to employer representatives provides information on two subjects. One of them is reproduced below; the other is a separate news item.
We are introducing amended matching rules for 2010-2011 P14s to increase the number of these that successfully match to employment/pension records.
Where there is only one employment for one PAYE Reference and we only receive one P14, then that P14 will match to the employment irrespective of the works number held on either the employment or the P14. The works number from the P14 will only update the works number on the record where the works number field is blank.
The revised matching rules will only be implemented where multiple employment/pension records are held at the same PAYE Reference. These are as follows:
Where an exact match is not obtained then HMRC will manipulate the works numbers in order to achieve a match. This will be by:
- Removing leading, trailing and intervening spaces
- Removing certain special characters* that we were aware previously caused matching problems
- Removing leading zeros
Where this results in a number amounting to five characters or greater, this will be used in all subsequent matching processes. Where this results in less than 5 characters then the originally supplied number will be used in subsequent matching processes. We will then check whether the whole of the manipulated works number appears in sequence as a string within the other works number. For example:
Manipulated P14 works number = 34567
Manipulated Employment 1 works number = 2345678
Manipulated Employment 2 works number = 8765432
This would match the P14 to Employment 1.
Where this process does not result in matching a P14 to an employment we will use one or more pieces of the other information from the P14 and the employment shown below in order to find an exact match.
- Start date
- End date
- Tax code used
- P45 Part 1 details where previously received
- P60 details where these have been attached to the employment
At each stage if a match is found then the matching process ceases and the P14 is matched to the employment.
If, after using all the information listed, we continue to be unable to achieve a match, then an employment record will be created from the P14. The works number used to populate the employment record will be the one supplied and not the manipulated result. In any other circumstances, works numbers from P14s will not automatically be used to update the employment record.