PAYE71025 - PAYE operation: aspects of PAYE operation - employee: company employer: directors鈥� 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.
鈥楥ompany employer: directors鈥� details (Action Guide)鈥� at PAYE71026 tells you what to do.