The border between the two counties has twice been realigned, so that some parishes that were in Devon are now in Cornwall. The parishes affected in 1844 were Kingsand, Maker and Rame, and in 1966 North Petherwin and Werrington. In the other direction, Virginstow was transferred from Cornwall to Devon in 1936. (Elsewhere, in 1888, Churchstanton was transferred from Devon to Somerset, and Chardstock and Hawkchurch were transferred from Dorset to Devon.)
The details given for some of these parishes on commercial genealogy sites are inaccurate. Note also that county names are no longer included in UK postal addresses.
Records held at the former Devon Record Office relating to North Petherwin and Werrington were transferred to the former Cornwall Record Office after the 1966 changes.
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