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

From HM Revenue & Customs · PAYE Manual

To open a new employer record for a Limited Liability Partnership follow steps 1 - 4 below. The guide is presented as follows

Step 1

Steps 2 - 3

Step 4

Initial action

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

LLP not prepared to take on the payroll and responsibility for the year of succession

2. Follow action guide emp30338 to enter a date of cessation on the existing employer record

3. Follow Action Guide 'P scheme - PAYE employees only' follow action guide emp30338 to set up a new employer record for the LLP

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

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

  • Inform the Debt Management Office of the succession

  • Follow the Action Guide 'Successions' at PAYE30046