PAYE30010 - Employer records: movement of an employer record: mergers

A merger is a procedure that is used to bring together two or more PAYE schemes for the same legal entity. You will need to use this procedure where, for example

• An employer has moved to a new address and already has another employer record at the new location
• Two remitting points for the same company have been combined

It is important to distinguish that the term 'merger' has different meanings when used in relation to business mergers and PAYE scheme mergers. A business merger does not necessarily result in a PAYE scheme merger.

It is important that PAYE schemes are not incorrectly merged. The PAYE Schemes Merger Succession Cessation flow chart (PDF 8KB) and examples given in the following table, may help in deciding the correct action to take.

If it remains is unclear what action to take in particular circumstances

• Seek advice from your Office contact
• The nominated officer may contact the EBS Helpdesk for advice where required

When a merger results in the old employer record being transferred to a different responsible Organisational Unit you will need to be aware of the responsibilities for the old and new offices.

The old office is responsible for

• Original and additional returns relating to any year before the merger took place

The new office is responsible for

• Original and additional returns required for the year of the merger and following years

You will need to pay particular attention when you merge two or more records where magnetic media coding applies. When this arises you will need to establish whether the arrangements are to continue. For further guidance see PAYE26010.