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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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PAYE operation: aspects of PAYE operation - employee: company employer: directors’ details

The Employer Unit is responsible for dealing with enquiries from new employers and for setting up records for new employers and contractors.

If the new employer is a limited company, or an existing employer incorporates, you need to establish details of the directors and, where appropriate, take responsibility for the individual record of each director.

‘Company employer: directors’ details (Action Guide)’ at PAYE71026 tells you what to do.