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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

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
  • or
  • your trade or business ceases.

The procedure for ceasing an employment must also be completed for all employees.

Next: When an employer dies

Published: 05 November 2024 Print this page

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