PAYE30009 - Employer records: movement of an employer record: RTI mergers and successions

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

All employers involved in the merger/succession are operating PAYE in Real Time

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

To move the employments(This content has been withheld because of exemptions in the Freedom of Information Act 2000) the employer needs to send an FPS submission with leaving details on the old employer reference, including the year to date pay and tax figures. Under the new reference the employer needs to send an FPS submission with starting details on and restarting the year to dates figures from zero.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)



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Individual records

From 6 April 2013 when a merger or succession is notified to HMRC, NPS updates and records details of the ‘merged from’ and ‘merged to’ employer schemes but individual employment records will not be merged. Instead

  • All live employments which are to be merged will be automatically ‘potentially ceased’ using a cessation date of 5 April of the current tax year
  • The ‘merged / succeeded from’ employer will send a final cessation FPS submission which will change the ‘potentially ceased’ status to ‘ceased’ and add the pay and tax year to date figures to the NPS record
  • The ‘merged / succeeded to’ employer will send a starter FPS submission and, importantly, will not include previous pay and tax to date

This process ensures that the final FPS submission sent by the ‘merge to’ employer at the end of the year does not include previous pay and tax to date information proper to the ‘merge-from’ employer, avoiding any potential to duplicate pay and tax details.