NIC concession for non-resident directors of UK company

By Tolley in association with Jim Yuill at The Yuill Consultancy
Employment_tax_img9

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 a

More on International aspects of NIC: