Registration of employers for Pay As You Earn (PAYE)

When an employer dies

If an employer dies, this may result in the business no longer having any employees if they were the only employee. 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, for example, if a business passes to a successor. In this situation, the procedures set out in 'Change of ownership of a business' should be followed.

Next: Separate registration numbers for the same employer