PSI5.5.1 - Contributions by Employers: Cessation of Trading - General

(This archived guidance relates to HMRC discretionary practice before the 6th April 2006. For current guidance on Registered Pension Schemes see the Registered Pension Schemes Manual)

Cessation of trading does not necessarily mean that a company or firm no longer exists. It is not the same as liquidation, although an end to a trade may be brought about by a company's liquidation. Cessation of trading means no more than that the company or firm stops carrying on its business; it takes no more orders and buys no more stock.

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