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.