SA for non-residence director of a company who is registered in the UK

Dear Team, I hope this message finds you well. I'm reaching out with a query regarding a situation involving a friend who serves as a director of a UK-based company. While the company is registered in the UK for tax purposes, my friend resides in Bulgaria and is employed there. She fulfills her tax and NIC obligations in Bulgaria as a resident. Given her dual roles as a director in the UK and an employee in Bulgaria, could you please advise whether she needs to complete a Self Assessment in the UK for tax and NI purposes? Is she legally required to declare all her income from wages and/or dividends, if any, solely in Bulgaria, or are there additional obligations in the UK? Your guidance on this matter would be greatly appreciated. Warm regards, Julia

Hi,
Please refer to https:
Tax on your UK income if you live abroad
Thank you.