PAYE21010 - Employer records: maintain employer record: bankruptcies - reports to debt management office

If the Debt Management Office believe that an employer is in bankruptcy or a trustee has failed to operate PAYE correctly they will forward to you either

• A P35 if the business has ceased

Or

• An informal statement of tax deducted on the return if the business is continuing

If you are required to make such a report, follow the Action Guide 'Bankruptcies - Reports To Debt Management Office' PAYE21011.