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Posted Thu, 24 Apr 2025 09:51:40 GMT by CMSchoolPayroll
Hi, If a Charitable Trust is closed and a CIO opened instead, is a new PAYE reference number required or is it possible to continue using the PAYE reference used by the Trust? Thanks
Posted Tue, 29 Apr 2025 07:48:19 GMT by HMRC Admin 17 Response

Hi ,
 
As this is a different Legal Entitiy then you will need a new PAYE reference.

Thank you . 

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