Non-executive directors fees deductions (based on a contract for services, not employment)

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!

Hi,
 

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