Non-resident Directors

Many overseas directors of UK companies visit the UK for short periods of time and do not establish tax residence in the UK.

With a harsh penalty regime there are potential traps that a non-resident director and their employer should be aware of. Fortunately, some straightforward planning does exist.

Definition of a non-resident director: executive or non-executive director (office holder) of a UK company who lives overseas.

Blick Rothenberg can advise on:

  • UK tax filing obligations of directors (resident, non-resident and non-executive)
  • The taxation of director remuneration or accommodation expenses
  • Claiming tax relief on travel expenses
  • Employer PAYE/P11d reporting obligations
  • Claiming exemption from UK employee and employer social security taxes (NIC)