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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Individual records: merge individual records: manual merge: post merge processing

Once you have selected Submit on the Merge Individual Trigger screen to carry out a manual merge, if you have not already received an error message, the following post merge processes will be triggered (see SPD 47)

  • The following Employment information will be transferred from the merged-from record to the merged-to record

    • The employment(s) will migrate to the year to which they are relevant
    • P45(1) pay and tax, if held
    • P60 information, if it has been input
  • Employments selected from the merged-from record will be linked to the merged-to record
  • P14 data will not be transferred so you will need to enter any non RTI P14 data that we held on the merge-from record as a P60 on the merge-to record (Action guide tax40009)
  • The merge-from record will have a record status type of Amalgamated if it is a NINO or Amalgamated PAYE Temporary if it is a TRN. For NINO to NINO merges, the record status type of the merge-to record will remain Full Live and will not be updated
  • Transactions that use trace and match functionality will direct all updates to the merge-to record
  • The paper outputs to individuals and employers are triggered, where they have not been inhibited
  • The notifications to frameworks of the merge are triggered where appropriate
  • Updates to Corporate Data Warehouse (CDW) are triggered
  • PAYE Work Management System (PEGA) will redirect work items from the merge-from record to the merge-to record as appropriate
  • All batch transactions that use Trace and Match will be re-directed to the merge-to TRN / NINO
  • Any indicators shown on the Indicator screen on the merge-from record but not on the merge-to record will where possible, be copied from the merge-from record to the merge-to record.  It is important that you check the merge-from record to see if the indicator ‘No ATS’ is ticked, if ticked, check Contact history for confirmation that the customer has opted out of ATS.  If a Contact History note is held, ensure ‘No ATS’ indicator set on the merge-to record and create a Contact History note confirming the date the customer opted out.  If no Contact History note held on the merge-from record, do not set the ‘No ATS’ indicator on the merge-to record, create a Contact History note to confirm review and state reason for not setting the indicator. See Action guide tax40008.  In cases where no changes can be applied, because it has not been possible to determine which is the most recent record, you will need to review the record and ensure that all appropriate indicators are set on the merge-to record.
  • Repayments that have been paid and any payments made by the customer will be transferred from the merge-from record to the merge-too record. See PAYE104040
  • An automatic Contact History note will be created