Вы даже можете использовать
а) EXCEPT
б) Where Not in
например.
Пример данных
declare @t1 table(id1 int, recordsA varchar(20))
insert into @t1
select 1,'record1' union all
select 2,'record2' union all
select 3,'record3' union all
select 4,'record4' union all
select 5,'record5'
declare @t2 table(id2 int, recordsB varchar(20))
insert into @t2
select 1,'record1' union all
select 2,'record2' union all
select 3,'record3'
Запрос: 1
select t1.id1,t1.recordsA from @t1 t1
except
select t2.id2,t2.recordsB from @t2 t2
Запрос 2:
select t1.id1,t1.recordsA from @t1 t1
where t1.recordsA not in(select t2.recordsB from @t2 t2)
Вывод:
id1 recordsA
4 record4
5 record5