Login to your account. Click on Profile. Click on Profile and settings. Bottom left area - Click on Close Account. If you close your PayPal account, it can’t be reopened. Any scheduled or incomplete transactions are canceled. You can’t close your account if there are limitations, unresolved issues, or a balance. Also, if you have an email address on your account that you haven’t confirmed, remove it from your account before you close it. You may also be able to have your account downgraded to a Personal Account rather than open a new one - customer service can do this for you - best to phone them.
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