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PAYE reference number - change of director

TY
Posted Tue, 09 Jul 2024 15:28:54 GMT by TY
Hi, do we need to reapply for a new PAYE scheme if the director of a limited company is changed? Many thanks!
HMRC Admin 17 Response
Posted Wed, 10 Jul 2024 11:15:35 GMT by HMRC Admin 17 Response

Hi,
 
You would need a new PAYE scheme if the legal entity has changed.

If the legal entity has remained the same then you would not need a new scheme . 

Thank you .

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