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HMRC internal manual

National Insurance Manual

NIM12023 - Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Multiple Directorships or re- appointed during a tax year

Regulation 8(2) SSCR 2001

If a company appoints the same person as a director on more than one occasion in a taxyear, for example if re-appointed following resignation, the original earnings period,annual or pro-rata, remains in force (Regulation 8(2) SSCR 2001).

Similarly if a director has multiple directorships, the earnings period used for the firstdirectorship applies (Regulation 8(2) SSCR 2001).