PAYE30011 - Employer records: movement of an employer record: mergers (Action Guide)

To take the appropriate action required where the merging of two (or more) PAYE schemes is to take place, follow steps 1 - 12 below. The Guide is presented as follows

Initial action Steps 1 - 2
Computer action Steps 3 - 7
Clerical action Steps 8 - 12

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.

Initial action

1. Review papers held to consider whether or not a merger is appropriate
 
  • If a merger is appropriate go to step 3
     
    Otherwise
 
  • Go to step 2
2. Establish the correct position, contacting the employer or contractor if necessary. If a merger is not appropriate consider alternative action

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Computer action

3. Use Function EMPLOYER MOVEMENTS and enter the employer reference you are merging the employer record to
4. Use Function EMPLOYER MOVEMENTS to complete details of the merger required in the main ‘Employer Movements’ screen
 
  • Where the scheme type is PSC or XP you must enter a
 
    • ‘Date Notified’, which is the date you received the information
 
    • ‘Effective Date’ which is the date the merger is effective from
5. Use Function EMPLOYER INDICATORS to check whether any EDI indicators are held, if so
 
  • Forward an email with the following information (This text has been withheld because of exemptions in the Freedom of Information Act 2000) 
 
    • Employer name
 
    • Old employer reference
6. Use Function AMEND EMPLOYER TRADE AND SCHEME DETAILS to check if there are any linked schemes and if so
 
  • Update the linked employer record with the new employer reference
7. Where any of the indicators AUDREP, RECONSTRUCT, COMPREP, RNA, INSPRUL, TRADISP, LUMPSUM, WRONGOP are shown on the old employer record relating to the year of the merger or succession
 
  • Use Function AMEND EMPLOYER INDICATORS at the new employer record to set the appropriate indicator(s)

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Clerical action

8. Write to the employer or contractor and agent along the following lines
 
 
 
9. Where there are associated papers
 
  • Use Function AMEND EMPLOYER NOTES at the new employer record to indicate where these are held
10. Use Function AMEND EMPLOYER NOTES to note details of the merger
11. Where the POST indicator is shown at the old employer record
 
  • Locate the post and file it away at the new employer record reference in the ER pad
 
  • Use Function AMEND EMPLOYER NOTES to indicate where the post is held
 
  • Set the POST indicator at the new employer record reference
12. Advise the CT or SA district if applicable of
 
  • New employer reference
 
  • Expected date of the transfer

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