My brother and I own and run a limited company (a car care business). We are both general managers in the company. The company has no other employees. Do we have to keep a staff register?

Yes, you must keep a staff register. The exception in Section 8-5-6 final paragraph of the Bookkeeping Regulation applies when the staff consists only of the owner or general manager who is also a partner or shareholder in the enterprise, together with their spouse/cohabitant and children under the age of 16. The exception does not apply when a number of shareholders work for the enterprise.