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.
Tell HMRC if you stop employing people, cancel your PAYE scheme, report a temporary gap in paying staff.
Tell HMRC about changes to your business - a change of name, address, legal structure, or business activity.
Rules employers must follow when making staff redundant - consultations, notice periods, compulsory and non-compulsory redundancy, and redundancy pay.
Find out what to do with your payroll and PAYE reference numbers if your business changes but does not cease to trade.
