How do you amalgamate accounts HM Revenue & Customs (VAT) and HMRC VAT (UK)

Amalgamating accounts in QuickBooks Online (QBO) is easy, and I'm here to show you how, @mike242.

When you have duplicate accounts (i.e., HM Revenue & Customs (VAT) and HMRC VAT (UK)), you can merge them to keep your lists organised. This process will let you move all the data into the account you want to keep and removes the other one.

Before doing so, please note that merging accounts is permanent. QuickBooks uses some accounts as the default for certain features that can't be deleted or merged. Then, once you're merging accounts that have reconciliation reports, save those reports first. The transactions remain on the merged account and stay reconciled.

To amalgamate accounts, here's how: 

1. Go to the Accounting menu.
2. Select Chart of Accounts.
3. Find the account you want to keep. Then, select the dropdown arrow under the Action column and choose Edit. 
4. Note the name and detail type of the account. Check if the Is sub-account option is marked. If it is, take note of the parent account it's tied to.
5. Now that you have all the info you need for the account you want to keep, go back to the Chart of Accounts page.
6. Find the duplicate account (the one you won't keep). Then, select the dropdown arrow under the Action column and choose Edit.
7. Change the Name and Detail Type so the duplicate account's info matches the account you want to keep exactly. 
8. Click Save and Close, then Yes to confirm.

You can check out this article to know more about merging duplicate accounts in QBO: Merge duplicate accounts, customers, and suppliers in QuickBooks Online.

After that, I encourage you to pull up the Account List report. This way, you can confirm that the merging process is successfully executed. Go to the For my accountant section from the Reports menu's Standard tab.

Also, QuickBooks creates specific accounts by default when you create a company. Others are created when certain features are turned on in the settings. To know which default or special account can be deleted, edited, or merged in QBO, check out this article: Manage default and special accounts in your chart of accounts.

If there are any other concerns you have in managing accounts in QBO, let me know in the comments below. I'm just around to help. Take care, and wishing you continued success.