Non - Resident UK Director Salary

I am 50% share holder of a UK company, originally a UK citizen now living on the island of Sark. Left UK 4 years ago, lived in Guernsey for 3 years and now Sark for last year. Along with the other shareholder we manage the company from Sark & Guernsey. I come to the UK to see clients, attend meetings and execute designs (we are a design company) and work within the 90 night SRT test. Currently my directors salary is paid through PAYE on a NT tax code basis as there is no personal income tax in Sark and I am not UK resident. I wanted to confirm this is correct and I am not liable to UK income tax? Thanks

Hi,

A non resident employee of a UK company, who's stay is not long enough to be classified as resident, is still liable to UK tax on UK earnings and may also be subject to NIC. Your employer must operate PAYE tax and NIC in the usual way.  

Your employer could request a direction to operate PAYE on an employees earnings, by submitting a S690 claim. 

Apply for a direction to operate PAYE on an employee's earnings

Only the employer or the employer's agent can submit the request.

Thank you.