Registration of employers for Pay As You Earn (PAYE)

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 follow the steps as set out in the 'Overview' page. Mandatory e-filers are required to do this through the Revenue Online Service (ROS).

Published: 17 October 2025 Print this page

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