About this Form

This form is for employers or the PAYE intermediary to cease an existing PAYE intermediary arrangement.

When to use this form

Employers are able to voluntarily contract out their employer responsibilities to a PAYE intermediary.

A PAYE intermediary might include an existing payroll service provider, accountant or other tax professional who is able to offer and provide payroll services to an employer.

What you will need

• PAYE intermediary’s IRD number
• Employer’s IRD number

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