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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE RTI: cessations: mergers and successions

EBS continues to be the controlling system for PAYE schemes. If you are contacted by an employer advising that a merger or succession needs to take place, you should refer the matter to PT Operations using form P212 or via an eForm to ‘NICEO PAYEMP Cessations-Setups-Restarts-Nil Return’.

From April 2013, the following signals appear on IDMS.

Succession Flag

This flag informs you that this record is a succession; you can see this flag on the Signals screen. When the succession has taken place the text ‘Succeeded Employer’ is shown.

Merged Date

This date appears when a scheme has merged. You can see this date on the Details Tab of the Taxpayer’s Designatory Data screen.

Merged to Reference

This reference appears on the closed scheme record when the schemes are merged. The reference is displayed as one of the main signals on the TIS screen.