Ceasing To Be In Business
An employer who ceases to be in business, must, within one month, inform the NIBTT and return the Certificate of Registration and all other documents required to be kept in accordance with Contribution Regulation 5(1) to the NIBTT.
In the case of death or being declared bankrupt, your personal representative or trustee in bankruptcy must inform the NIBTT and return the Certificate of Registration within one month of death or bankruptcy.
In the case of a body corporate, its Secretary shall inform the NIBTT when the name is removed from the Register of Companies under the provisions of the Companies Act, and return the Certificate of Registration to the NIBTT within one month. In the case of an unincorporated association of persons, the Secretary or former partners must inform the NIBTT and return the Certificate of Registration within one month of the removal of the name of the body corporate from the register of companies or the dissolution of the partnership as the case may be.
Use of National Insurance Forms
Whenever you perform National Insurance functions under the National Insurance Act or
Regulations, you must accurately complete the specific National Insurance forms that are designed so that you can give all the information required.
All forms are available FREE of charge at any National Insurance Service Centre or are downloadable
Registration
Definitions
