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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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Employer records: set up employer record: unlimited company and director details

Background

An unlimited company is a separate legal entity and there is no real difference between the corporate tax position of unlimited companies as opposed to limited companies.

Unlimited companies

  • Have directors
  • Are registered at Companies House
  • Are allocated a Company Registration Number
  • Must be set up with the Trade Classification Number prefix ‘C’ 

Company Details

Having ensured that a PAYE scheme is required as detailed at PAYE20020 then when setting up a new employer record, standard details relating to an unlimited company must be obtained. The information is used to update the employer record and also to set up the director’s individual taxpayer record. The details recorded 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 an unlimited company is as follows

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