PAYE21141 - Employer records: maintain employer record: limited liability partnerships (Action Guide)

1.

Your action will depend on the Limited Liability Partnership's (LLP's) intentions

• If the LLP is not prepared to take on the payroll and responsibility for the year of succession go to step 2

Otherwise

• Go to step 4

2.

Follow Action Guide 'Cessation Of An Employer Record' PAYE21031to enter a date of cessation on the existing employer record

3.

Follow Action Guide 'P Scheme' PAYE20136to set up a new employer record for the LLP

4.

If the employer is prepared to take on the payroll and responsibility for the year of succession

• You must set up a new employer record (P scheme type) for the LLP

• Inform the Debt Management Office of the succession

• Where necessary follow the guidance in Action Guides 'Moving Records - Action In Old Office' PAYE30019and 'Successions' PAYE30046