Auto enrolment does not apply to Sole Directors or Directors under some circumstances, copy of applicable exclusions from the TPR website below:
- they are the sole director
- the only people working for them are a number of directors, none of whom have an employment contract
- the only people working for them are a number of directors, only one of whom has an employment contract
You will just need to complete the declaration to tell them that it is a single director company, if applicable. Otherwise, if their are other employees, or more than one director with a contract, the normal opt out rules apply.
Hope this helps