ECH17005 - Directors: Overview

Comprehensive guidance on directors, including the tax and NIC principles of remuneration and benefits, can be found in

• the Employment Income Manual (EIM) for tax, and
• the National Insurance Manual (NIM) for NICs.

The definition of a director can be found at

• EIM20200, and
• NIM12002.

You should consult these manuals for clarification on matters relating to directors.