Registration of employers for Pay As You Earn (PAYE)

When an employer dies

An employer may die and there are no longer any employees. In this situation, the executors or administrators should carry out the procedures set out in 'If you no longer have employees'.

Employees may be retained after an employer dies, for example, if a business passes to a successor. In this situation, the procedures on the page 'Change of ownership of a business' apply. 

Next: Separate registration numbers for the same employer