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Posted Fri, 02 Dec 2022 12:42:30 GMT by Eglepj
Hello, The Company has board members (directors) who were appointed as non-executive directors based on Appointment letter and the chairman, who was appointed based on Appointment letter as well. The legal document says: "<...> it is agreed between us that this is a contract for services and is not a contract of employment". Could you please help us understand how Company should calculate taxes on fees (payment frequency- biannual) for a Chair of the company and non-executive directors: - PIT for UK residents: should we use tax code BR (PIT - 20%) or use tax code from the notice of HMRC (Notice to employer of employee's tax code form P6(T) or P9(T)), e.g. D0)? - PIT for non UK residents: use tax code BR (PIT - 20%)? - Employee/employer NIC for chairman and non-executive directors UK residents: all of them has NI category letter A. Should Company for deductions use thresholds for director's (which differs from the calculations used for normal employees)? Thank you in advance!
Posted Mon, 05 Dec 2022 15:00:05 GMT by HMRC Admin 17

As this question is quite in depth, please call the employers helpline on 0300 200 3200.

Thank you.

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