Changes to the business that affect PAYE

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Services

• Tell HMRC about a change to your business

  Tell HMRC about changes to your business - a change of name, address, legal structure or business activity

• Making staff redundant

  Rules employers must follow when making staff redundant - consultations, notice periods, compulsory and non-compulsory redundancy and redundancy pay

• Stop being an employer

  Tell HMRC if you stop employing people, cancel your PAYE scheme, report a temporary gap in paying staff

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Guidance and regulation

• Payroll: what to do if your business merges or changes
  • Detailed guide
  • 7 March 2024
  • HM Revenue & Customs

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Organisations

• HM Revenue & Customs
• Department for Business & Trade