PAYE71026 - PAYE operation: aspects of PAYE operation – taxpayer: company employer: directors’ details (Action Guide)

When the employer is a limited company follow steps 1 - 12 below, in respect of the directors. The guide is presented as follows

For details of how to access any of the COP and Employer Business Service functions use the [Index of Functions] button on the left of the screen.

Initial action

Establish the names and addresses of the company directors. The Employer section may provide this information, otherwise

1. Ask the Business Support Team (BST) to obtain the information, if a personal visit to the employer is planned
   
   
2. If the BST is not planning a visit

3. If the form P223 is not completed and returned after four weeks

4. If your further approach does not establish the details

Director details received

When you know the names and addresses of the company directors

5. Use COP Function TI to establish the main source office for each director
   
   
6. Send form 33 to the director if you cannot find their main source office
   
   
7. If you have not received the completed form 33 after four weeks

8. When you have established the main source office for each director

Or alternatively

9. Use EBS Function AMEND LIMITED COMPANY & DIRECTOR DETAILS to enter the names, NINO and dates of appointment of the directors on the employer record, unless the Employer Unit has already done so

Director details not received at year end

If you still do not know the names and addresses of the company directors at the year end

10. Write to the company again. Ask for

11. On receipt of a reply

12. If no reply is received after four weeks

Or