RFIG30940 | Residence for tax years before 2013-14: particular occupations: directors

This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RFIG20000 onwards.

If you have a non-resident director of a UK company the following information will help you:

• 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

Refer to EIM42200 onwards.