PAYE30035 - Employer records: movement of an employer record: reverse mergers

A reverse merger will occur when it is discovered that a previous merger of employer records took place in error. In these circumstances action must be taken to

• Cancel all reference to the merger on the employer record
• Note on the employer record

• The type of movement
• The new employer reference

Note: An employer record cannot be reverse merged on the same day that the merger took place.