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HMRC internal manual

PAYE Manual

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.