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HMRC internal manual

PAYE Manual

Employer records: maintain employer record: maintain trade name (Action Guide)

To take the appropriate action when you have been notified of a change of trade name, follow steps 1 - 3 below.

For details of how to access any of the Employer Business Service functions, use PAYE057.


1. Use Function AMEND EMPLOYER SUMMARY to enter the new trade name
2. Inform CT or SA section of the change of trade name as appropriate
3. Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad