In the past it was very easy to change your Google Adsense Payee name by simply logging into your accounts and then changing Payee Name by visiting Account Settings Page. But due to increasing Fraud Google ended option of changing your Payee name in several Countries.
However option of changing your Payee name is still available in many countries. The countries where option of changing payee name is no more available are India, Pakistan, Sri Lanka, Bangladesh, Brazil, Indonesia and several more countries.
So if you still want to change your payee name while living in above mentioned countries then you will have to delete your existing Adsense account and Signup with new Payee name.
However option of changing your Payee name is still available in many countries. The countries where option of changing payee name is no more available are India, Pakistan, Sri Lanka, Bangladesh, Brazil, Indonesia and several more countries.
So if you still want to change your payee name while living in above mentioned countries then you will have to delete your existing Adsense account and Signup with new Payee name.