PAYE71025 - 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.

Action Guide ‘Company Employer: Directors’ Details’ PAYE71026tells you what to do.