PAYE registration / sole director of Ltd company?

Hi there Had a quesr. For income tax year 23-24tion re: salary threshold needing to register for PAYE for myself as a sole director of a LTD company. I incorporated my business in May 2023 (previously sole trader) and am sole directo, my accountant advised me to pay myself a director salary of £9,096 (rather than £12,570) and rest in dividends so that I wouldn't need to operate a formal payroll and that I wouldn't need to register for PAYE. He also advised I could do this via director loan vs. paying myself in cash, which I did for cashflow reasons (so I did not draw the £9,096 out, but just recorded it against my director loan account). However, I started filling out my self assessment for 23-24 which implied I needed to give a PAYE reference - when doing some research online I found info suggesting that any salary above the NI LEL (£6,396) requires PAYE registration. When I queried it with my accountant he said I am compliant, and can just put 000/N as the PAYE reference. Is this correct? And if so, would my 23-24 contribution towards state pension be recorded via self assessment? Thanks

Hi,
Please call the Employer Helpline on 0300 200 3200 to discuss further,
Thanks.
 

Hi JN,
As you are paying above the NIC LEL, you will need  for a register a PAYE scheme and run payroll.
This can be done online as folows:-
Register as an employer
Further guidance can be found here:
Running a limited company: your responsibilities
Thank you