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Re activating a company that has "Ceased Trading"

Article ID
11675
Article Name
Re activating a company that has "Ceased Trading"
Created Date
1st May 2019
Product
IRIS PAYE-Master, IRIS Payroll Business, IRIS Bureau Payroll, IRIS GP Payroll, IRIS Payroll Professional, Earnie, IRIS Earnie IQ
Problem

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?

Resolution

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

You will need to 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.

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.

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