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
  • Concession

Concession

Directors of a UK limited company are office-holders and treated in the same way as employed earners for NIC assessment purposes by virtue of SSCBA 1992, s 2(1). A director of a UK company who is resident abroad shall have his NIC liabilities assessed in the same way as a UK resident director. However, where the director is resident in the EEA it is possible for him to hold an A1 certificate which removes NIC liabilities altogether. It should be noted that where a director is resident elsewhere in the EEA, the UK compan

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