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HMRC internal manual

Partnership Manual

Indirect, capital and transfer taxes and other tax obligations: PAYE and National Insurance: PAYE

The partnership, as an employer, is responsible for operating PAYE on its employees’ salaries and benefits. Note that this does not apply to partners as they are not employees.

Please refer to the guidance at PM50610 for a summary of the PAYE consequences of transferring a business from a general partnership to a Limited Liability Partnership.