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HMRC internal manual

PAYE Manual

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HM Revenue & Customs
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Individual records: merge individual records: pre automated merge

Automated merge combines the records of an individual with a NINO based record created after Adult or Juvenile Registration, with a Temporary Reference Number (TRN) (if found / traced and matched).

The automated merge will only be triggered where an Adult or Juvenile Registration takes place on NPS.

Adult Registration

The Adult Registration process is a manual process on the NPS i2K client application. Following successful registration the individual is allocated a NINO.

This action triggers a sweep of the current NPS Non-Match file to find any related forms P14 and trigger NI and PAYE processing if necessary.

Juvenile Registration

When a child reaches the age of 15 years and 9 months the Child Benefit system sends the child’s record to NPS. A full individual record is created for the child on NPS automatically.

The new NINO record created on the system will contain the NINO, surname, first forename, gender, date of birth, address line 1 and postcode of the individual. These items will be used to trigger a search on the secondary tracing framework (STF) for TRN records.

When more than one matching TRN record is found during this process, work item 78 is created for manual investigation, see action guide tax40009 WMI078.

If a single TRN record is found, an identity check will be triggered. The following identity data fields from the TRN and NINO records will be compared to ensure an identical match

  • Surname
  • First Forename
  • Gender
  • Date of Birth

If any of these fields do not match, work item 247 will be raised, see action guide tax40009 WMI247.

Where the above data is present and both records contain data which would affect past or current coding or reconciliation results, an automated merge will not take place. Instead, work item 248 will be created and a manual merge will need to be done by the relevant specialist team, see action guide tax40009 WMI248.

Only one work item 248 will be produced, no matter how many checks are failed. Where no conflicting data records are present, the automated merge can proceed.

If all the fields match and the circumstances outlined above do not prevent an automated merge, the automatic merge will continue. The NIRS non-match file will be searched for P14 pay and tax information previously linked to the TRN. If P14 information is found, it will be posted to the NINO record.

The table below shows all possible scenarios for the non match search as well as their merge outcomes:

  TRN (Merge-from) NINO (Merge-to) Action
       
PAYE pay and tax information Y Y Work item 248
  N Y Automated merge
  Y N Automated merge
  N N Automated merge

 

Where a merge is successful, the account status type of the merge-from TRN record will be updated to ‘Amalgamated PAYE Temporary’. Where a merge has been completed and either the merge-from or merge-to record is part of a specialist business area, work item 46 - ‘Special Business Area records merged’ will be raised under the merge-to NINO, see PAYE104042.

With the introduction of the Scottish rate of Income Tax from 6 April 2016, the automatic Merge processing has been updated to cater for the Scottish information captured on the individuals account to include new rules to determine the STp (Scottish Taxpayer) status for Merged PAYE records.

The Scottish Main Place of Residence (SMPR) Start Date, SMPR End Date, STp Start Date and STp End Date have been added to the existing Merge process. A Merge of the SMPR Start Date, SMPR End Date, STp Start Date and STp End Date fields will not be triggered from a Manual Merge.

Scottish Main Place of Residence (SMPR) Pre-Merge Checks

If the ‘merge to’ record (NINO) holds a period of SMPR and the ‘merge from’ record (TRN) also holds a period of SMPR, the merge process will exit without updating either record. WMI248 (Automatic Merge Failure) will be created to allow a user to investigate this.

Otherwise, when the ‘merge from’ record (TRN) holds a period of SMPR and the ‘merge to’ record (NINO) does not, then transfer the SMPR data from the ‘merge from’ record (TRN) to the ‘merge to’ record (NINO).

When the ‘merge to’ record (NINO) holds SMPR status and the ‘merge from’ record (TRN) does not, then no SMPR transfer will occur and the Automated Merge will continue as usual.

 

STp ‘Scottish Taxpayer’ Status Pre-Merge Checks

If the ‘merge to’ record (NINO) holds a PAYE Year interest and the ‘merge from’ record (TRN) also holds a PAYE Year interest, the merge process will exit without updating either record. WMI248 (Automatic Merge Failure) will be created to allow a user to investigate this.

When the ‘merge from’ record (TRN) holds a PAYE Year interest and the ‘merge to’ record (NINO) does not, then all information held on the PAYE record will be transferred from the ‘merge from’ record (TRN) to the ‘merge to’ record (NINO).

When the ‘merge to’ record (NINO) holds a PAYE Year interest and the ‘merge from’ record (TRN) does not, then no information from the PAYE Year record will be transferred and the Automated Merge will continue as usual.