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Business had ceased

24/05/2019 13:52:58
Last April a shop ceased trading, but as now re opened under the same employer this week, can I use their original paye details or have to apply again, we as an agent still have their authorisation.
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Re:Business had ceased

28/05/2019 11:26:00
Auto re-start of an RTI employer record

If a Full Payment Submission (FPS) is received for a pay period after the date of cessation, providing it relates to year of cessation or the following year, it will automatically re-start the employer record. An Employer Payment Summary (EPS) will re-start an employer record if it relates to the tax year following the date of cessation.

Please note if the cessation date originally notified to HMRC was on or before 5 April 2018, you will need a new PAYE scheme for your client. If you are not sure of the date used, you can contact the HMRC Helpline on 0300 200 3200

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