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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: 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


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