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HMRC internal manual

PAYE Manual

Employer records: set up employer record: names

The employer record may hold any or all of the following names

  • Employer Name – This will be the name of the employer

Note: Because the Employer Name is used on other correspondence it

must not include the name of any contact person (or department), or trading name. This information must be entered in the Payroll Contact Name field

  • Trade Name – This is the name under which the employer trades. It may also be referred to as its business name
  • Correspondence Name – This is the name of the person or body operating PAYE on behalf of the employer or contractor
  • Payroll Contact Name – This will be the name of the person nominated to accept correspondence sent to the business address. For example the wages clerk

Long Name

If a name is too long to fit in to the appropriate field an abbreviated name must beentered. In this event

  • Agree with the employer, if possible, an abbreviated name and enter this in the appropriate name field
  • Make a note of the unabbreviated name using Function AMEND EMPLOYER NOTES