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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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Employer records: maintain employer record: limited liability partnerships (Action Guide)

To open a new employer record for a Limited Liability Partnership follow steps 1 - 4 below. The guide is presented as follows

Step 1

Initial action

Steps 2 - 3

LLP not prepared to take on the payroll and responsibility for the year of succession

Step 4

LLP prepared to take on the payroll and responsibility for the year of succession

 

Initial action

  1. Your action will depend on the Limited Liability Partnership’s (LLP’s) intentions
  • If the LLP is not prepared to take on the payroll and responsibility for the year of succession go to step 2, otherwise
  • Go to step 4

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LLP not prepared to take on the payroll and responsibility for the year of succession

  1. Follow action guide emp40020 to enter a date of cessation on the existing employer record

  2. Follow Action Guide ‘P scheme - PAYE employees only’ PAYE20136 to set up a new employer record for the LLP

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LLP prepared to take on the payroll and responsibility for the year of succession

  1. If the employer is prepared to take on the payroll and responsibility for the year of succession
  • You must set up a new employer record (P scheme type) for the LLP
  • Inform the Debt Management Office of the succession
  • Follow the Action Guide ‘Successions’ at PAYE30046