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Posted Wed, 08 Jan 2025 11:12:17 GMT by Christopher Blackband
A private LTD incorporated in the UK The sole shareholder and director is non resident and does not visit/work or reside in the UK at any time The director does not have a national insurance number The director wishes to take a salary from the Company The director performs all of his duties in the relation to his directorship outside of the UK Does this salary need processing through PAYE? Is the salary subject to tax and NI? Is the salary allowable for corporation tax purposes?
Posted Tue, 21 Jan 2025 10:34:28 GMT by HMRC Admin 8 Response
Hi,
Please visit:
2024 to 2025: Employer further guide to PAYE and National Insurance contributions section 4.6.6 regarding this.
Thankyou.

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