Irish resident non-executive director

I understand that an NED of a UK company is required to be on UK payroll. However, this NED is an Irish tax resident and only visits the UK for board meetings. Do I need a s690 in order to only deduct PAYE for the time she is in the UK for board meetings/working in the UK? and can I apply to not deduct any National Insurance contributions as she is paying Irish social security?

Hi,

Yes, your employer (or their agent) will need to make the S690 application and a tax return will be required to confirm.

For the NI, please refer to:

Social security contributions for workers coming to the UK from the EU, Iceland, Liechtenstein, Norway, or Switzerland 

Thank you.