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Registration of employers for Pay As You Earn (PAYE)

  1. Overview
  2. How to register
  3. If you no longer have employees
  4. When an employer dies
  5. Separate registration numbers for the same employer
  6. Change of ownership of a business

Change of ownership of a business

Where a business is transferred by sale or assignment, the new employer should advise Revenue if any payments as outlined in the Overview section are being made. A new registration number may be required in such cases.

Mandatory e-filers are required to do this through the Revenue Online Service (ROS).

Published: 15 June 2017 Print this page

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