Registration of employers for Pay As You Earn (PAYE)

If you no longer have employees

You must notify us within 14 days of making your last payment to employees if:

  • you cease to have employees, and are unlikely to have employees in the immediate future
  • your trade or business ceases.

If you cease to be an employer during the year you must submit completed returns within 46 days of the last day of business. The procedure for ceasing an employment must also be completed for all employees. 

Next: When an employer dies