Mergers, acquisitions and other reorganisations of businesses can result in employees being moved, either from one physical location to another and/or from one payroll to another. This can have a range of implications for paying employees, and, typically, organisations look for answers to the following questions.
• We’re merging two payrolls. Do I really have to issue P45s if no-one is losing their job?
No, is the simple answer, but unfortunately, HM Revenue &... more