I have a Ltd Co client who has just closed the Ltd Co, swapped directors and set up new one-exactle the same staff! Apart from the dodgy side of it, what do I need to do re payroll? I am thinking I need to issue P45's to staff,open new company,enter year to date values and carry on from there?
Yes, you will need a new Employer ref and PAYE ref. There are also possible implications re continuation of employment for the employees so you may find this page useful.