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HMRC internal manual

PAYE Manual

Employer records: set up employer record: information to set up an employer record

Having ensured that a PAYE scheme is required as detailed in PAYE20020, the information shown below can be entered on EBS when setting up a new employer record.

Certain fields are mandatory and must be completed to enable a new employer record to be set up. These are shown in the relevant Action Guides in this section of the Manual. Other entries are optional but you must always ask the new employer, contractor or their agent to provide the relevant information when setting up the new record.

  • Employer name
  • Sole trader or partnership UTR
  • Trade name (if applicable)
  • Business address
  • Nature of business
  • Type of company - for trade classification purposes
  • Scheme start date (when employees commence)
  • Employer contact information

    1. Telephone number
    2. Contact name
    3. Email address
    4. Fax number
  • Payroll and correspondence contact details (if applicable)

    1. Name and address of the payroll agent or person to receive all correspondence
    2. Their reference
    3. Telephone and Fax numbers and Email address
  • Sole Trader details

    1. Name
    2. Address
    3. National Insurance number
  • Limited company details

    1. Registered Office
    2. Company Registration Number
    3. Company UTR
  • Directors’ details

    1. Name and address
    2. National Insurance number
    3. UTR
    4. Date appointed
  • Trustees’ details
    1. Name and address
    2. National Insurance number
    3. Date appointed
  • Charities and Committee-run organisations

    1. Employee Pay Frequency
    2. Net Pay for Pay Frequency