What to do if your business merges or changes

31 March 2015

HMRC has published updated guidance for employers detailing what to do with your payroll if your business merges, changes or ceases to trade.

Guidance includes:

  • Mergers and successions: the difference
  • Changes to payroll where a new reference is required
  • Moving employees from one payroll to another
  • Submitting forms P11D if your business has undergone a PAYE scheme merger, succession or part scheme