PAYE30036 - employer records: movement of an employer record: reverse mergers (Action Guide)
To take the appropriate action required to reverse a merger that was carried out in error, follow steps 1 -14 below. The Guide is presented as follows
| Initial action | Steps 1 - 3 |
| Action in originating office where employer record previously held and merged out from | Steps 4 - 8 |
| Action in office where current existing employer record is held | Steps 9 - 14 |
For details of how to access any of the Employer Business
Service functions use the [Index of Functions] button on the left
of the screen.
Note: If you consider that the reverse merger will
not be completed before 5 April you should set the POST indicator
on the employer record and BF your papers until 6 April before you
proceed
Initial action
- Review the papers held to establish whether a previous merger
of an employer record has taken place in error
- If the merger did take place in error - go to step 2
Otherwise
- Put away the papers in the employer record pad. No further action is required
- In order that the employer record can be moved back to the
originating office which previously held it
that office will need to create a skeleton record
to facilitate the reverse merger. When a reverse merger is
identified
- Contact the other office involved to advise them of the position
- Your next action will depend on which office you are in
- Action in originating office where employer record previously held and merged out from go to step 4
- Action in office where current existing employer record is held go to step 8
Action in originating office where employer record previously held and merged out from
- Use Function MAINTAIN SKELETON EMPLOYER to create a skeleton
record using the same employer reference as the original employer
record
Note: Where the scheme type is PSC or XP you must enter a ‘Date Notified’, which is the date you received the information or select one of the following check boxes
- ‘Date Not Known’ - where you do not know the date you received the information
Or
- ‘Date Not Applicable’ – where the update is being made from information not received from the employer
- Send a memo to the
office where the current existing merged record is
held and
- Advise them that you have created a skeleton record giving details of the employer reference
- BF your papers to
- Check the employer record has been moved back to you
And
- You have received a copy of the updated Bulk Transfer List
- Arrange for each of the individual taxpayer records to be
transferred back to you using COP Function MA
- Confirm with the office from where the records are being transferred that all records have been moved back
Action in office where current existing employer record is held
- Contact the employer and
- Advise them that the employer record and individual taxpayer records are to be returned to the originating office (and employer reference) where the employer record was previously held and merged out from
-
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)fax the stencil to the number
shown on it to inform them of the reverse merger
- BF your papers to check whether the reverse merger has taken
place
- Once the reverse merger has taken place
- Ask the originating office to use COP Function MA to transfer the taxpayer records back
- BF your papers to check all the individual taxpayer records
have been moved back
- Use Function AMEND EMPLOYER NOTES to note on the employer
record
- The type of transfer
- The date the taxpayer records were individually moved
- The new employer reference
