RG6.4 Particular occupations - Directors

If you have a non-resident director of a UK company

  • refer to CAR Residency (Residence & Domicile Technical Team) Bootle, ensuring your submission includes the following information:

* date of appointment;

* the full private address of the director;

* the name and address of any agent acting;

* the taxpayer's nationality and place of birth;

* details of visits made to the UK in the four years before appointment, and since;

* the taxpayer's intentions regarding the frequency and duration of future visits to the UK;

* what remuneration has been, or will be paid and to what extent it relates to UK duties such as Board meetings.