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Mergers and successions聽

As an employer, there are times when you may need to use a different employer reference on your payroll. For example, if:聽

• you merge 2 or more of your PAYE (Pay As You Earn) schemes聽
• another legal entity takes ownership of your business and becomes responsible for the pay records 鈥� this is called a succession聽

A succession may involve the sale of a business which is in liquidation or administration, carried out by an insolvency practitioner.聽

If your business undergoes a merger or succession, contact the HMRC Employer helpline. They will:聽

• confirm whether the change is a merger or succession聽
• tell you which employer reference to use聽
• give you a new employer reference if you need one聽

Moving employees from one payroll to another聽

Moving employees to a new payroll under the same employer reference聽

Continue to operate鈥�PAYE鈥痑nd report payroll information under the same employer reference.聽

Moving employees to a new payroll under a different employer reference聽

1. Transfer the payroll records to the new employer reference.

2. Send HMRC a Full Payment Submission (FPS) under the old employer reference 鈥� include leaving details, such as pay and tax figures for the year to date.聽

3. Provide employees who have transferred with details of their total pay and deductions up to the date they moved payrolls 鈥� you do not need to give them a P45.聽

4. Send HMRC an FPS under the new employer reference 鈥� read 鈥楽ubmit an FPS under a new employer reference鈥� for more information on what to include.聽

5. Update your payroll 鈥� read 鈥榃hat to do on your payroll鈥� for more information.

Submit an FPS under a new employer reference聽

To create your first FPS under a new employer reference, you should:聽

• restart the year-to-date figures from zero聽
• include the full starting details for each employee聽

You should use:聽

• the start date for the new payroll聽
• starter declaration C for Business Reference (BR) codes or codes starting with the letter D聽
• starter declaration B for any other code聽

What to do on your payroll聽

You must deduct these from any payments you make to employees after they move payrolls:聽

• PAYE 迟补虫听
• National Insurance Credits

If you operate a cumulative tax code, use the pay and tax details from the old employer reference.聽

Submit P11D forms if your business has experienced a鈥�PAYE鈥痵cheme merger, succession or part scheme transfer聽

The number of P11Ds you need to submit depends on the type of change your business has undergone.聽

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If your business has merged PAYE schemes, submit 2 P11D forms for each employee receiving company benefits. You should submit:聽

• one form under the original PAYE鈥痳eference covering the period up to the merger date聽
• one form under the new PAYE鈥痳eference, covering the period from the merger date聽

You only need to submit one P11D form if you have undergone a business merger but not a PAYE鈥痵cheme merger.聽

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If you have told鈥�HMRC鈥痑bout your business succession, submit one P11D form for each employee receiving company benefits. The P11D must:聽

• be submitted under the new PAYE鈥痳别蹿别谤别苍肠别听
• contain all the information to be reported for both PAYE鈥痳别蹿别谤别苍肠别蝉听

If you have not told鈥�HMRC鈥痑bout your business succession, submit 2 P11D forms for each employee receiving company benefits. You should submit:聽

• one form under the old鈥�PAYE鈥痳eference covering the period up to the succession date聽
• one form under the new鈥�PAYE鈥痳eference covering the period from the merger date聽

Part scheme transfer聽

Submit 2 P11D forms for each employee receiving company benefits.聽

One form should be submitted under the old PAYE鈥痳eference and cover the period up to the transfer date.聽

The other should be submitted under the new PAYE鈥痳eference and cover the period from the merger date.聽

Help and support聽

Contact the HMRC Employer helpline if you need help.