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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

HM Revenue & Customs
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Residence: Particular Occupations: Directors

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

If you have any problems regarding the residence status of the individual please either

  • E-mail - SPT, PTI Advisory, Residence & Domicile Technical Team Mailbox

or, submit your enquiry to

  • Specialist Personal Tax, PTI Advisory

Residence & Domicile Technical Team
St Johns House
Merton Road
L75 1BB