foreign Director

Is a UK company required to deduct PAYE and NI from remuneration paid to a foreign Director who does NOT have the right to work in the UK or should that foreign Director simply invoice the company for their services?

Hi,
If you are employed by the company under PAYE , yes.
Thank you.

But how can a foreign Director get NI number ?

Hi Yuki Lin,
You would need to contact our National Insurance Team for assistance:
Apply for a National Insurance number
Thank you. 

 

We contacted the National Insurance Team and they couldn't provide NI number for non UK residence. How do the foreign Director (without UK residence status) who lives aboard get pay from their own UK company as the company director? Or could the director invoice the company and get pay for their services? Many thanks

Hi Yuki,
If the person is liable to UK tax and or NIC, you can still put this through UK payroll without a National Insurance Number, if you wish to discuss further, please call the Employer Helpline on 0300 200 3200.
Thank you.