A hierarchy is a multi-level linked structure of nodes, wherein the hierarchy represents data relating to a set of one or more items to be processed. Where there are multiple input hierarchies, it may improve the efficiency of the processing of the items to merge the input hierarchies to form a merged hierarchy. The hierarchies are merged by identifying two or more sub-hierarchies within the input hierarchies which are to be merged, and determining one or more nodes of the merged hierarchy which reference nodes of the identified sub-hierarchies. The determined nodes of the merged hierarchy are stored and indications of the references between the determined nodes of the merged hierarchy and the referenced nodes of the identified sub-hierarchies are also stored. In this way, the merged hierarchy is formed for use in processing the items.