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HMRC internal manual

PAYE Manual

HM Revenue & Customs
, see all updates

Employer records: maintain employer record: bankruptcies - reports to debt management office

If the Debt Management Office believe that an employer is in bankruptcy or a trustee hasfailed to operate PAYE correctly they will forward to you either

  • A P35 if the business has ceased




  • An informal statement of tax deducted on the return if the business is continuing

If you are required to make such a report, follow the Action Guide ‘Bankruptcies -Reports To Debt Management Office’ PAYE21011.