PAYE71025 - PAYE operation: aspects of PAYE operation – taxpayer: 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.

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

Action Guide ‘Company Employer: Directors’ Details’ PAYE71026 tells you what to do.