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
Tell HMRC if you stop employing people, cancel your PAYE scheme, report a temporary gap in paying staff.
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.
