PAYE20045 - 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 director바카라 사이트™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