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HMRC internal manual

PAYE Manual

HM Revenue & Customs
, see all updates

Employer records: maintain employer record: maintain trade name

The trade name is the name under which the employer trades. It may also be referred to as the business name.

You may receive notification of a change to the trade name from various sources. These may include

  • Correspondence from the employer contractor or agent
  • Notification from another section or office

Use the information provided to amend the employer record using Function AMEND EMPLOYER SUMMARY.