PAYE21135 - Employer records: maintain employer record: limited company and director details
There are specific functions available that allow you to review and where necessary amend information when the employer record is a limited company and where there are directors connected to that employer.
Requirement for a PAYE scheme
A PAYE scheme is only required where one or more of the following occurs / arises
- Payments at or above the lower earnings limit are made to directors / employees
- Payments are made to a director / employee who receives payments from another job or pension
- Benefits and / or expenses are provided to a director / employee
- Payments are made to subcontractors
Or exceptionally
- When a limited company intends to claim a refund of CIS deductions suffered only
Note: If none of the above occur it is not necessary for the employer / contractor to have a PAYE scheme.
Limited Company Details
The details recorded on the computer which relate to the limited company that are available to view are
- Employer reference
- Accounts Office reference
- Employer name
- Trade name
- Company Registration Number
- Company UTR
Director Details
Information that can be held for a maximum of 10 directors of a limited company is
- National Insurance number (NINO)
- Name of director (maximum 28 characters)
- Date appointed as a director
- Date ceased as a director
These details may be provided and entered when an employer record is set up or alternatively can be entered later using Function AMEND LIMITED COMPANY & DIRECTOR DETAILS.
If you find that details for the directors of a company are not initially provided then the information can be obtained from one of the following
- By reference to the CT office
- By reference to form P510
If you find out that a director has ceased, contact the CT office or the employer to obtain any new director details and amend EBS accordingly.
It is important to record the details of the directors of a company and keep this information up to date as other sections within your office may also require these details. For example, it may be useful as a contact point where a company is RLS and you do not hold a current address for the employer.
Note: There is only space available to note 10 directors on the employer record.
It is therefore good practice to keep this information as up to date as possible where there are a large number of directors for a limited company. ECS should be kept up to date and you will need to keep a manual list of the directors in the employer record pad where the number of directors exceeds this number.