PART 5EMPLOYERS
Death of employer and succession
Succession to a business etcI1102
1
This regulation applies if there is a change in an employee’s employer while the employee remains in employment in the same business.
2
This regulation also applies if there is a change in the pension payer who pays a pension to a pensioner.
3
The change is not to be treated as a cessation of employment for the purposes of regulation 36 (cessation of employment: Form P45).
4
The new employer is, in relation to any matter arising after the change, liable to do anything which the former employer would have been liable to do under these Regulations if the change had not taken place.
5
Paragraph (4) is subject to paragraphs (6) and (7) and regulation 104 (succession to a business: trade disputes).
6
The new employer is not liable for the payment of any tax which was deductible from relevant payments made to the employee—
a
before the change took place, unless those payments were made by the new employer, or
b
by the former employer after the change took place.
7
The new employer is not liable for the payment of any tax which was to be deducted or accounted for in accordance with regulation 62(4) or (5) (notional payments) in respect of notional payments made to the employee—
a
before the change took place, unless those payments were made by the new employer, or
b
by the former employer after the change took place.
8
The former employer must give the new employer any particulars which the new employer needs in order to comply with this regulation.
9
In paragraph (1), “business” includes any trade, concern or undertaking.