Individual records: merge individual records: manual merge
The manual merge process enables the authorised teams to build a complete picture of the customer’s tax position and a single view of a record, by using data from two or more records. This guidance is mainly aimed at those teams. However you will need to know what to do with cases that need to be referred to them and how you refer those cases.
The process works by either amending or adding data to the merge-to record (usually the record held under a NINO) and will be initiated from one of the following sources
- Letter / telephone call from the individual
- Internal correspondence
- Identification during day to day work
- Work item
- NINO to NINO merges from NIC&EO
The manual merge functionality will allow the dedicated teams to
- Action the work items which have been triggered from a failed automatic merge
- Initiate a merge on the PAYE Service where appropriate
- Transfer information from one record to another
- Issue (and inhibit where necessary) forms as a result of manual merge
There are two types of manual merge possible.
NINO to NINO
These will always be done first on the NI side of the NPS system. The NI aspect of the merge will be completed by NI-ACT in NIC&EO. If you find NINO to NINO cases during day to day work, you should
- Refer to NIC&EO NI-ACT Longbenton BP1002 immediately by completing the referral e-form, following the guidance in Action guide tax40008
For cases merged by NI-ACT on i2K or that are at the NI-ACT amalgamation in progress stage, you will receive a message stating that the record has been merged and the Merge Individual Summary screen will show details of the merged-from record. Details of the NI-ACT merge can be found in Contact History.
Where NI-ACT have completed a NINO to NINO merge (i2k amalgamation) after June 2009, but before April 2010, an entry will be shown on the Merge Individual Summary screen at that time. When you then carry out the PAYE aspect of the merge, a further entry (duplicated) will be made on the Merge Individual Summary screen.
For any NINO to NINO records merged by NI-ACT on i2k prior to June 2009, you will receive the message that the record is merged. The Merge Individual Summary screen will show the merge-from record details, but there will be no date of merge or Contact History.
From April 2010, once a NINO to NINO has been initiated by NI-ACT, NI-ACT will refer the case to the Merge team in Longbenton to undertake the PAYE aspect of the merge.
Where an individual had or has a Scottish address from 6 April 2016, NI-ACT will ensure this information is captured and updated on the NINO to NINO ‘merged-to’ record.
TRN to NINO / TRN to TRN
These cases should not be referred to NI-ACT as they are triggered and completed on the PAYE Service. Instead you should identify which of the 4 authorised teams should review the case and refer it to the relevant team. You should then follow the guidance in Action guide tax40008.
TRN to NINO - Where there is a NINO, the NINO record should be regarded as the merge-to record.
TRN to TRN - There is no set criteria to determine the merge-to record. You should review and compare all records and use the record that most up to date information as the merge-to record. For example consider which record has
- The most recent live employment
- Most up to date details
- Least amount of updates required to personal details, as these details can be updated on any record
Following the completion of a manual merge, a merge notification will be triggered to other linked systems.
From April 2010 there will be an additional field ‘Merge Status’ added to the Individual Summary screen where you will be able to view what merges have taken place.
There will also be a new Merge tab on the Navigation tile. Within the Merge screens if you select the Edit Record icon on the Merge Individual screen you will be taken to the Individual Summary screen for the merge-from record. Following a merge the remaining screens on the merge-from record will be accessible but in read-only format. No processing will take place on the merge-from record.
To exit the merge-from record and go back to the merge-to record you will need to select the Individual Summary tab on the merge-from record and then [Cancel].
In the event that you attempt to merge a record into the same customer record, a message ‘Reference of ‘Merge From’ record is same as ‘Merge To’ record. Please check and enter correct reference’ will be displayed. You should check the reference and insert the correct details.
Where an individual had or has a Scottish address from 6 April 2016, it is crucial that this information is captured and updated on the ‘merged-to’ record so that the individual pays the correct Income Tax.