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Posted Wed, 03 Apr 2024 11:14:49 GMT by jac List
I am a non resident director and shareholder of a private limited U.K. company. I am a British citizen meeting the statutory tests for non resident The company is managed by a U.K. resident director I do not perform any actual work in the U.K. or my country of residence. If I draw a directors salary of £12000pa I believe a U.K. sourced directors salary is taxable in the U.K? although this within the tax free personal allowance, as a non resident are NIC due? Should this be paid via PAYE? If I was to take dividends would they be taxable in the U.K or could they be disregarded? Thank you
Posted Tue, 21 May 2024 13:10:03 GMT by HMRC Admin 8 Response
Hi,
We need more information, you will need to write to HMRC for a UK NICs liability decision:
National Insurance General Enquiries
PT Operations North East England
HM Revenue and Customs
BX9 1AN
United Kingdom
Thank you.

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