PAYE21141 - Employer records: maintain employer record: limited liability partnerships (Action Guide)
To open a new employer record for a Limited Liability Partnership follow steps 1 - 4 below. The guide is presented as follows
Initial action
| 1. |
Your action will depend on the Limited Liability Partnership's (LLP's) intentions |
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- If the LLP is not prepared to take on the payroll and responsibility for the year of succession go to step 2
Otherwise
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LLP not prepared to take on the payroll and responsibility for the year of succession
| 2. |
Follow Action Guide 'Cessation of an employer record' PAYE21031 to enter a date of cessation on the existing employer record |
| 3. |
Follow Action Guide 'P scheme - PAYE employees only' PAYE20136 to set up a new employer record for the LLP |
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LLP prepared to take on the payroll and responsibility for the year of succession
| 4. |
If the employer is prepared to take on the payroll and responsibility for the year of succession |
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- You must set up a new employer record (P scheme type) for the LLP
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- Inform the Debt Management Office of the succession
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- Follow the Action Guide 'Successions' at PAYE30046
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