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Registration of employers for Pay As You Earn (PAYE)

  1. Overview
  2. How to register
  3. If you no longer have employees
  4. When an employer dies
  5. Separate registration numbers for the same employer
  6. Change of ownership of a business

Change of ownership of a business

A business may be transferred by sale or assignment. A new registration number may be required if the new employer pays their employees any amounts of emoluments.

The new employer will need to notify Revenue about these payments and need to follow the steps as set out  in the 'Overview' page. Mandatory e-filers are required to do this through Revenue Online Service (ROS).

Published: 05 November 2024 Print this page

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