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HMRC internal manual

PAYE Manual

Employer records: set up employer record: limited company and director details

Establish the need for a PAYE scheme

A company only needs a PAYE scheme where they fulfil one of the requirements as detailed in PAYE20020.

Company details

When setting up a new employer record, standard details relating to a limited company must be obtained. The information is used to update the employer record and also to set up the director’s individual record. The details recorded on the computer are set out below.

Company details

  • Company Registration Number - Where a company is incorporated or registered under the UK Companies Acts with the Registrar of Companies it is allocated a company registration number
  • Company UTR - When a Corporation Tax record is set up the computer allocates a 10 digit reference number. This is then the company reference throughout its life. It is known as the Unique Taxpayer Reference (UTR). When entering a company UTR the office number should be entered in field one. If you do not know the office number for the taxpayer a default of 001 should be entered

Director details

Information needed for each director of a limited company is as follows

  • National Insurance number (NINO)
  • Name of director (maximum 28 characters)
  • Date appointed as a director

Note: It is now mandatory to have a National Insurance number for at least one named Director.

These details will normally be provided when a new employer record is set up. If you find that details for directors of a company are not initially provided, or are incomplete the information can be obtained in the following ways

  • By reference to the CT office
  • By reference to form P510
  • By contacting the company or company agent direct