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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

When an employer dies

The death of an employer may result in a business being discontinued or no longer having any employees. If this occurs, the executors or administrators should follow the procedures set out in 'If you no longer have employees'.

Employees may be retained after an employer dies. In this situation, the procedures set out in 'Change of ownership of a business' may be followed.

Next: Separate registration numbers for the same employer

Published: 05 November 2024 Print this page

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