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HMRC internal manual

PAYE Manual

Employer records: movement of an employer record: mergers

Note: You cannot merge an employer record on the same day that the record was set up.

A merger is a procedure that is used to bring together two or more PAYE schemes for the same legal entity. You will need to use this procedure where, for example

  • An employer has moved to a new address and already has another employer record at the new location
  • Two remitting points for the same company have been combined

From 6 April 2013 it is important to take the action on EBS as near to the date the merger legally took place as possible. More information on scheme mergers in RTI can be found at PAYE30009.

It is important to distinguish that the term ‘merger’ has different meanings when used in relation to business mergers and PAYE scheme mergers. A business merger does not necessarily result in a PAYE scheme merger.

If it remains unclear what action to take in particular circumstances

  • Seek advice from your Office contact
  • The nominated officer may contact the EBS Helpdesk for advice where required