NIC concession for non-resident directors of UK company

By Tolley in association with Jim Yuill at The Yuill Consultancy
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The following Employment Tax guidance note by Tolley in association with Jim Yuill at The Yuill Consultancy provides comprehensive and up to date tax information covering:

  • NIC concession for non-resident directors of UK company
  • Non-resident directors and NIC ― general position
  • NIC concession for non-resident directors outside the EEA

Non resident directors and NIC general position Directors of a UK limited company are office holders and treated in the same way as employed earners for NIC purposes by virtue of SSCBA 1992 s 2 1 A shadow director someone who acts as a director but has not been appointed as such is treated in the same way A director of a UK company who is resident abroad shall have their NIC liabilities ass

More on International aspects of NIC: