A director is anyone who holds the office of director but:

• we exclude certain directors, for example, directors of a charity or non-profit making company (EIM20201)
• we include shadow directors (EIM20200 and NIM12002).

In this guidance you can assume that where we use the word "employee" we are including directors. So if we say that a benefit is chargeable on employees it will also be chargeable on directors.

Some expenses and benefits are not chargeable to tax and not liable for NICs where they are paid or provided to employees in excluded employments. Excluded employments are defined at EIM20007.