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  • UK Tax Obligations for Non-Resident Director and Definition of UK Income Source

    I am a non-resident director of a UK company and no longer live in the UK. I pay taxes in my home country (China) under the 2011 China-UK Double Taxation Agreement, as amended in 2013. 1. Am I still required to file a UK self-assessment tax return as a company director if I reside abroad and pay taxes in China? 2. If I can no longer access my National Insurance Number, what steps should I take to file a Self Assessment? 3. What documents are generally required to prove that taxes have been paid in another country to claim double taxation relief under this agreement? Additionally: 4. I do not draw a salary or dividends from the UK company. The income to the company account is used solely to pay for business services and purchase products. Could you clarify what qualifies as a UK income source for tax purposes? Specifically, does income received by the company but used entirely for business expenses count as my personal UK income?