When the board are abroad

Lee Knight and Chris Gore consider the issues affecting the payment of PAYE and NIC for  non-resident directors working in the UK

Now the world is starting to return to some form of normality and people are returning to offices, we expect to see a return of short-term business travellers to the UK, including directors of UK companies who are resident overseas.

Often, a UK company appoints a director who is not tax resident in the UK (a ‘non-resident director’). This might be because the company wants to utilise talent from overseas, or it might just be that a previously UK based director has relocated and become resident overseas. Whatever the reason, when the non-resident director starts to work in the UK, the UK company will quickly acquire obligations under PAYE, irrelevant of the duration of their stay.