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