PAYE30035 - employer records: movement of an employer record: reverse mergers


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
  • Arrange for the Processing Centre to correct the position
  • Move individual taxpayer records back to the original employer record using COP Function MA
  • Note on the employer record
  • The type of transfer
  • The date the taxpayer records were individually moved
  • The new employer reference