PAYE71030 - PAYE operation: aspects of PAYE operation - employee: directors of companies in liquidation

Liquidation cannot normally be completed until the employer's PAYE liability to the date of the winding up order has been agreed. »Ê¹ÚÌåÓýapprefore, give prompt attention at every stage to cases involving directors of companies in liquidation.

When you receive notification of a company liquidation, review each director’s record at once. Take the following action

  • Notify the liquidator on the lines of the letter in subject ‘Insolvency of employerâ€� PAYE21130Ìý
  • Inform the Insolvency Claims Handling Unit (ICHU), Newcastle of any failures by the company to operate PAYE on directors' earnings
  • If the PAYE income is dealt with elsewhere
  • Ask whether there has been any unresolved PAYE failure
  • Ask for any PAYE failure to be reported to the ICHU