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

From HM Revenue & Customs · PAYE Manual

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

Steps 1 - 4

Steps 5 - 9

Steps 10 - 12

For details of how to access any of the PAYE Service Functions, access the system help.

Initial action

1. Establish the names, addresses and national insurance numbers (Nino’s) of the company directors. The Employer section may provide this information, otherwise

2. Issue a free text letter using Office Clerical Assistant (OCA) to the company requesting the following information

  • Full names and private addresses of the company directors

  • Dates of birth

  • Dates of appointment

  • Nino’s

  • SA unique taxpayer references (UTR) (if known)

3. If no reply is received from the company after four weeks

  • Write to the Corporation Tax (CT)office

  • Advise them that the company has not supplied the names and addresses of the directors

  • Ask for the details to be sent to you when received by them

  • Contact the employer again by telephone or in writing

4. If your further approach does not establish the details

  • BF to the end of the tax year. See steps 10 - 12

Director details received

When you know the names and addresses of the company directors

5. Trace the record on the PAYE Service for each director

6. Send a free text letter using OCA to the director if you cannot find their PAYE record

7. If you have not received a reply after four weeks

  • Use the INSERT EMPLOYMENT DETAILS screen set up a primary record ensuring director box is ticked

  • Use the coding function to code 0T week 1 / month 1

8. When you have established the primary source for each director

  • Issue a P6 to the company for each director as soon as possible

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

  • Full names and private addresses of the company directors

  • Dates of birth

  • Dates of appointment

  • Nino’

  • SA UTR’s (if known)

  • Details of the remuneration paid or made available to each director for the year just ended

11. On receipt of a reply

  • Follow steps 5 - 9 above

12. If no reply is received after four weeks

  • Refer the papers to the person responsible for raising R80 determinations (such as Technical Support HO / Employer Compliance Group), to consider the case under Regulation 80 SI2003 / 2682, and to advise you further
    Or

  • Follow office procedures for considering Regulation 80 determinations