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Contents

Official guidance
PAYE Manual

PAYE30000 · Employer records: movement of an employer record

  • PAYE30001 · Introduction
  • PAYE30009 · RTI mergers and successions
  • PAYE30010 · Mergers
  • PAYE30011 · Mergers (Action Guide)
  • PAYE30035 · Reverse mergers
  • PAYE30036 · Reverse mergers (Action Guide)
  • PAYE30045 · Successions
  • PAYE30046 · Successions (Action Guide)
  • PAYE30050 · Reverse successions
  • PAYE30051 · Reverse successions (Action Guide)
  • PAYE30055 · Part scheme transfers / part scheme transfers made in error
  1. Employer records: movement of an employer record: contents
  2. Employer records: movement of an employer record: reverse mergers

PAYE30035 | Employer records: movement of an employer record: reverse mergers

From HM Revenue & Customs · PAYE Manual

A reverse merger will occur when it is discovered that a previous merger of employer records took place in error. In these circumstances action must be taken to

  • Cancel all reference to the merger on the employer record

  • Note on the employer record

  • The type of movement

  • The new employer reference

Note: An employer record cannot be reverse merged on the same day that the merger took place.

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