Good Morning everyone

I wonder if you can advise me please. I have a person who has just registered a company and will be billing me for services rendered on an invoice from his company. He is the only director. Do I still need to deduct any PAYE from him for his services rendered.
Is there a thing that if you do not have more employees than owners, that he will still be seen as a Sole Proprietor and that I need to still deduct PAYE from him?

As far as I think I know, I do not have to deduct PAYE but someone mentioned this to me and I do not want to do the wrong thing.

Thank you very much for your advice.

Regards
Stephanie