UK Limited - Salary for Non Resident Director

[NicolasMaduro]

So as a Non-Resident Director in the UK.

If I pay out a one time directors fee, for example £12.500.

The personal allowance in the uk is £12,500, so then I would just have to pay national insurance
which is £360.

Is this understood correctly? Do a non resident director have the full personal allowance?

 

[JustAnotherNomad]

I don’t know anything about the UK, but why would the salary of a non-resident‌ be taxed in the company’s country anyway? Is this a special thing for directors? Usually‍ the taxes are paid where the employee is tax resident.
I also find it hard⁠ to believe that you’d have to pay social security contributions - because you probably wouldn’t⁤ be able to use social security benefits as a non-resident?
Just seems odd to me.⁣

 

[Martin Everson]

No. UK personal income tax system‌ has nothing to do with you if you are not subject to it.

What for?⁠ They are not tax resident in UK for income tax purposes. Unless duties are carried⁤ out in UK then its different story.

 

[NicolasMaduro]

Just this sentence I´m reading on the subject:
"Yes. A non-resident director of a UK company is an office holder, and any incomereceieved in respect of this‌ UK role should be treated as earnings in the UK and subject to UK wage‍ tax withholding (PAYE)."

 

[Martin Everson]

https://www.rsmuk.com/ideas-and-ins...tors-of-uk-companies-and-the-tax-implications
https://www.taxadvisermagazine.com/article/perils-and-pitfalls-non-uk-resident-directors
As I said in my⁠ first post. The key is where the "role" is performed 😉.