Craig Young

Bumping this one for support

It's my understanding that a Non-Resident Director (NRD) with no other UK-sourced income and all fees are properly processed under UK payroll, under Section 7 of the Taxes Management Act 1970, there is no requirement for the NRD to file a UK self-assessment tax. Is this correct and if so, how do I do this?

I am struggling to get support. I am a non-UK resident, not living in UK, and work on a UK board. I have been advised that, on the basis a non-residence director and have no other UK sourced income (and all fees are processed via the UK payroll), under Section 7 of the Taxes Management Act 1970, there is no requirement for the NRD to file a UK self-assessment tax return for the 2023/24 tax year. If this statement is true, how do I remove the fine I am expected to pay along with eliminating the need for filing?