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Contents

Official guidance
PAYE Manual

PAYE20000 · Employer records: set up employer record

  • PAYE20001 · Introduction
  • PAYE20002 · New employers joining RTI from 6 April 2013
  • PAYE20010 · Addresses
  • PAYE20015 · Agents and employers
  • PAYE20020 · Checks prior to setting up
  • PAYE20025 · Election for separate schemes
  • PAYE20030 · Election for separate schemes - appeals
  • PAYE20035 · Free of tax system
  • PAYE20040 · Information to set up an employer record
  • PAYE20045 · Limited company and director details
  • PAYE20050 · Names
  • PAYE20065 · Payment card reward scheme
  • PAYE20066 · Payment card reward scheme (Action Guide)
  • PAYE20070 · Pseudo employer records
  • PAYE20075 · Schemes linked to new employer records
  • PAYE20080 · Scheme types (Information menu)
  • PAYE20081 · Scheme types: (Action Guide menu)
  • PAYE20090 · DCNI scheme - direct collection (employee only NIC)
  • PAYE20091 · DCNI scheme - direct collection (employee only NIC) (Action Guide)
  • PAYE20095 · DPGEN scheme - direct payment (tax only)
  • PAYE20096 · DPGEN scheme - direct payment (tax only) (Action Guide)
  • PAYE20100 · DPNI scheme - direct payment (tax and NIC)
  • PAYE20101 · DPNI scheme - direct payment (tax and NIC) (Action Guide)
  • PAYE20110 · EPA scheme - company in liquidation and earnings paid
  • PAYE20111 · EPA scheme - company in liquidation and earnings paid (Action Guide)
  • PAYE20120 · NI scheme - national insurance only
  • PAYE20121 · NI scheme - National Insurance only (Action Guide)
  • PAYE20125 · NORPRO scheme
  • PAYE20130 · OCPN scheme - occupational pension
  • PAYE20135 · P scheme - PAYE employees only
  • PAYE20140 · PSC scheme - employees and subcontractors
  • PAYE20145 · Approved profit sharing schemes (APSS)
  • PAYE20146 · Employer-financed retirement benefits schemes (EFRBS)
  • PAYE20155 · TAS scheme - taxed award scheme
  • PAYE20156 · TAS scheme - taxed award scheme (Action Guide)
  • PAYE20160 · TRONC scheme - scheme set up for distribution of tips and gratuities
  • PAYE20165 · XP scheme - contractor only (no employees)
  • PAYE20170 · Setting up new employer records
  • PAYE20175 · Trade classes and nature of business
  • PAYE20180 · Unlimited company and director details
  • PAYE20021 · Checks prior to setting up (Action Guide)
  • PAYE20026 · Election for separate schemes (Action Guide)
  • PAYE20031 · Election for separate schemes - appeals (Action Guide)
  • PAYE20085 · DOME scheme - domestic (simplified deduction scheme)
  • PAYE20105 · ELECT scheme - electoral payments
  • PAYE20106 · ELECT scheme - electoral payments (Action Guide)
  • PAYE20115 · EXAM scheme - examination fees
  • PAYE20116 · EXAM scheme - examination fees (Action Guide)
  • PAYE20131 · OCPN scheme - occupational pension (Action Guide)
  • PAYE20136 · P scheme - PAYE employees only (Action Guide)
  • PAYE20141 · PSC scheme - employees and subcontractors (Action Guide)
  • PAYE20150 · SICK pay scheme
  • PAYE20151 · SICK pay scheme (Action Guide)
  • PAYE20161 · TRONC scheme - scheme set up for distribution of tips and gratuities (Action Guide)
  • PAYE20166 · XP scheme - contractor only (no employees) (Action Guide)
  • PAYE20171 · Setting up new employer records (Action Guide)
  1. Employer records: set up employer record: contents
  2. Employer records: set up employer record: information to set up an employer record

PAYE20040 | Employer records: set up employer record: information to set up an employer record

From HM Revenue & Customs · PAYE Manual

Having ensured that a PAYE scheme is required as detailed in PAYE20020, the information shown below can be entered when setting up a new employer record.

Certain fields are mandatory and must be completed to enable a new employer record to be set up. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) Other entries are optional but you must always ask the new employer, contractor or their agent to provide the relevant information when setting up the new record.

  • Employer name

  • Sole trader or partnership UTR

  • Trade name (if applicable)

  • Business address

  • Nature of business

  • Type of company - for trade classification purposes

  • Scheme start date (when employees commence)

  • Employer contact information

  1. Telephone number

  2. Contact name

  3. Email address

  4. Fax number

  • Payroll and correspondence contact details (if applicable)

  1. Name and address of the payroll agent or person to receive all correspondence

  2. Their reference

  3. Telephone and Fax numbers and Email address

  • Sole Trader details

  1. Name

  2. Address

  3. National Insurance number

  • Limited company details

  1. Registered Office

  2. Company Registration Number

  3. Company UTR

  • Directors’ details

  1. Name and address

  2. National Insurance number

  3. UTR

  4. Date appointed

  • Trustees' details

    1. Name and address

    2. National Insurance number

    3. Date appointed

  • Charities and Committee-run organisations

  1. Employee Pay Frequency

  2. Net Pay for Pay Frequency

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