This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

PAYE Manual

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.