Salary to non resident employee (director)

When paying a salary to a non resident employee, should the “employee salary PAYE” still be chosen, even thought the employee is not registered in PAYE system ? Or is there another code that should be used (other purchases/expenses - wages-regular?
Should the journal system be used, or only the tagging system?
Is it required to contact HMRC and apply for PAYE exemption when paying a non resident employee?