A "full-time working director" is a director who is required to
devote substantially the whole of his time to the service of the
company in a managerial or technical capacity.
"Substantially the whole" has its normal meaning. It will
allow for the director working slightly less than the full normal
working hours of the company. It is unlikely to cover a director
who works less than three-quarters of the full normal working
hours. This is so, even though the director considers the hours
worked are all that are necessary for the performance of the
duties, or that factors such as age excuse working longer hours.
The reference to three-quarters of the full normal working
hours is a rule of thumb that may be appropriate in most cases. If,
exceptionally, it is necessary to consider the definition of full-
time working director in any appeal hearing , rely on the statutory
definition rather than this rule of thumb.
As regards "full-time" working generally see CIR v D Devine
and Sons Ltd (41TC210).
A director of more than one company may be regarded as a
full-time working director of the company that occupies the largest
proportion of his time provided that:
See EIM20203 where illness affects a director's working time.
