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 and examples given in the following table, may help in
deciding the correct action to take.
| Case Examples | Pdfs of the examples |
| Cessation of one business and commencement of another | Examples 1 and 2 |
| Succession | Examples 3 and 4 |
| Merger | Example 5 |
| Part Scheme Transfer | Examples 6 and 7 |
| Separate Legal Entities | Example 8 |
| Schemes and Payroll Agents | Example 9 |
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.
