Changes to the business that affect PAYE

Please note: PAYE guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Stop being an employer
You need to tell HM Revenue and Customs (HMRC) straight away if your business stops employing people

Tell HMRC about a change to your business
Tell HMRC about changes to your business - a change of name, address, legal structure or business activity

Making staff redundant
Rules employers must follow when making staff redundant - consultations, notice periods, compulsory and non-compulsory redundancy and redundancy pay

Payroll: what to do if your business merges or changes
Find out what to do with your payroll and PAYE reference numbers if your business changes but does not cease to trade