Registering a business for payroll with HMRC is a straight forward process of supplying them with the required information. The exact content of the details will be determined by the type of business entity being registered for a payroll scheme.
There are many similarities between the information required for sole traders, partnerships (including limited liability partnerships) and companies as well as distinctive disclosures which are specific to each type of business format.
The table below depicts the details which are necessary for registering each kind of business for payroll. It is important to have mandatory information to hand to avoid any delays.
Business Details
| Business Type/ Information Required | Sole Traders | Partnership | Limited Companies |
| Proprietor’s details | • | ||
| Partner’s details | • | ||
| Company’s registered name | • | ||
| Full trading address | • | • | • |
| Email address | • | • | • |
| Telephone number | • | • | • |
| Correspondence address if different | • | • | • |
| Unique tax reference (UTR) | • | • | |
| Trading name if different | • | • | |
| Principle trading activities | • | • | |
| Company / Limited Liability Partnership number if applicable | • | • | |
| Number of persons employed | • | • | |
| Number of Subcontractors if any | • | • | |
| Names of directors / partners | • | • | |
| National Insurance number of partners / directors | • | • | |
| Registered office address if applicable | • | • | |
| Occupational pension scheme details if applicable | • |
Employee Details
| Business Type/ Information Required | Sole Traders | Partnership | Limited Companies |
| Job title and description of duties | • | • | • |
| Full name and address | • | • | • |
| Date of birth | • | • | • |
| National Insurance number | • | • | • |
| Other job status | • | • | • |
| Whether paid weekly or monthly or other period | • | • | • |
| Take home pay | • | • | • |
Registration of a business for payroll can be completed either by email, online at http://www.hmrc.gov.uk/paye/index.htm or by telephoning 0845 60 70 143.
