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Posted Tue, 06 Feb 2024 08:39:08 GMT by Natalie
Hi, Can someone please clarify, if a company is changing from unincorporated to a limited company, will there be a requirement for new PAYE references, or can we write in to advise of the change / change name to limited? I'm struggling to find any guidance on this matter. Thank you!
Posted Wed, 07 Feb 2024 13:04:59 GMT by HMRC Admin 25
Hi Natalie Owen,
If the legal entity is changing then you would require a new PAYE scheme.
Thank you. 
Posted Wed, 07 Feb 2024 13:30:03 GMT by Natalie
Hi, thank you for your quick reply. The legal entity remains the same, they are just transferring operations and assets to a limited company. What would we need to do in this instance? Thanks
Posted Fri, 09 Feb 2024 11:34:32 GMT by HMRC Admin 13
Natalie if you have established that the legal entity hasn't changed then you may not need a new scheme. I would recommend contacting us on 0300 200 3200 so we can discuss this further.

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