Re activating a company that has "Ceased Trading"

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Re activating a company that has "Ceased Trading"

2nd September 2020

IRIS PAYE-Master, IRIS Payroll Business, IRIS Bureau Payroll, IRIS GP Payroll, IRIS Payroll Professional, Earnie, IRIS Earnie IQ

I've saved a ceased trading date for a company and sent a "Final RTI submission". I now want to start paying employees again, what should I do?

The guidance on this from gov.uk states:

“If you start employing anyone in the same or next tax year, you should reopen your PAYE scheme by sending an FPS with your PAYE reference.”

However:

Once our payroll software recognises that a ceased trading date has been successfully sent to HMRC you will NOT be able to remove it from your system.

If no RTI submissions have been sent since the ceased trading date was saved you will be able to delete it from the system.

To reactivate the PAYE scheme you can either:

• Set up a NEW company in payroll. In this new company, you will be able to use the original PAYE reference. Once you resume sending RTI submissions HMRC should reactivate the account.
• Alternatively, if you want to continue using the original company database, contact our support team who will be able to remove the ceased trading date, click here for contact details.

NOTE: HMRC guidance states “If you start employing anyone in the same or next tax year…” If it has been longer than this since your last RTI submission (ie ceased trading)  a new PAYE scheme will need to be created by HMRC.