PAYE96350 - Reconcile individual: simple assessment: merging a record with Simple Assessment years

Auto merge of PAYE records which include Simple Assessment years

Where a PAYE record on NPS is merged automatically with another record and there is an existing underpayment being collected by Simple Assessment on the merge – from record, all of the accounting events relating to the charge will be copied across along with the ETMP charge reference, due date and any query/appeal details. The system will update the charge details held on ETMP with the new ‘merge to’ information as part of the auto merge process.

Manual merge processing

Where a PAYE record on NPS is merged with another record by manual processing, contains a Simple Assessment year the following updates will be made as part of the manual merge process:

Where an individual PAYE record contains Simple Assessment years on the merge from account the manual merge process will include additional steps to ensure a Simple Assessment charge held ETMP is aligned to the information held on NPS as follows:

  • Where a PAYE Simple Assessment year exists on the ‘merge from’ account a notification will be sent to ETMP to cancel the charge relating to the merge from account. The accounting status of the merge from acount will be cancelled. 
  • PAYE accounts will be checked from CY-1 to CY-4 to identify an existing Simple Assessment year.
  • Where there is no information held on the ‘merge to’ account all IABD information relating to the Simple Assessment charge will be transferred to the ‘merge to’ account as part of the merge process.
  • Where a Simple Assessment year in a merge from record has a Query or Appeal flag set, where the merge to record results in a Simple Assessment year, the Query /Appeal flag will need to be set manually.
  • A notification will be sent to ETMP to cancel the charge relating to the merge from account. See action guide tax40009 for further information
  • Where a prior PA302 has an issued status on the merge from account a nil charge PA302 will be issued following the merge. This will inform the customer the charge relating to the merged from account is now Nil. A PA302 will not be issued if the status is pending on the merge from account prior to merge.
  • Reconciliation will not trigger automatically on the merge to Account and will require the operator to manually trigger reconciliation following the merge. Outputs will be issued in line with PAYE processing.