Individual records: merge individual records: unmerge individual
In the unlikely event that two accounts have been merged in error you must not attempt to unmerge the records using the unmerge functionality on the PAYE Service.
However, should this situation arise you should complete the ‘Incorrectly Merged Records’ stencil that can be found under PAYE Misc Letters in OCA and forward it to your manager who will refer it to a team for correction of the records by emailing (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .
Your manager should send a memo providing the following information
- All TRN / NINO associated with the incorrect merge
- What information is held to suggest an incorrect merge has been triggered
- A contact name and telephone number the team can use for contact purposes should further information be required
Before referring a case for unmerge you must take the following action
Set the following indicators on the ‘merge-to’ record
- Manual correspondence indicator
- Manual code indicator
- No repayment indicator
- Set the inhibit automatic reconciliation signal on the ‘merge-to’ record for all years from 2008-09 where the year has not already been reconciled
- Make a Contact History note (see Action guide tax40011) on the ‘merge-to’ record that the records have been incorrectly merged and have been referred for corrective action to be taken
The team will review the records and take all appropriate actions to unmerge and correct the customer’s accounts. As they may not be aware of all Work Management Items created on the record there may be occasions where you will need to resolve these following unmerge.
Incorrect NINO to NINO merges
Your manager should refer the case to NIC&EO Account Correction Team (NI-ACT) by completing the NI-ACT PAYE Referral Template, which can be found in Excel SEES, xmls forms, national tab, NIACT. Select NI-ACT Completed Merge Referral. The referral should include the following information
- All NINOs associated with the incorrect merge
- Action you took which led to this identification
- A contact name and number which Personal Tax Customer, Product & Process (PTCPP) can use for contact purposes should further information be required
Where there is customer activity on the record and you need the unmerge carrying out urgently, highlight this in the template, providing the reason for the urgent request.