UK tax returns to HMRC for a foreign non-resident Director of a Limited Company UK tax returns to HMRC for a foreign non-resident Director of a Limited Company
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    Default UK tax returns to HMRC for a foreign non-resident Director of a Limited Company

    Hello everybody!

    From what I've learnt online so far, any UK Director of a Limited Company MUST file tax returns even if there is no salary paid for the job. BTW, as far as I know, UK law doesn't require that in a first place (i.e., that a certain compensation MUST be paid to a Director for his duties) - correct me if I'm wrong here... Anyhow, if the Director is foreign and non-resident with no any connection to the UK, except through the newly established company... So far there's no revenue and obviously no profits (we're just starting to operate). There's a British law firm that represents our interests in the UK. Now my question is... If the Director can't get his NI number, then how he can file his tax returns without one? From what I've read, UK NI numbers are only available to the UK residents. So what's the procedure in this situation?

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    Bit of googling finds this: https://www.blickrothenberg.com/app/...-companies.pdf

    Basically, if they send you a tax return, you fill it in, as a null return. They may well then not send you a tax return to fill in for a few years.
    If they don't send you a tax return, and you have no income, then you need do nothing.
    If they don't send you a tax return, and you have income (or expenses paid by the company), you must fill in a return whether they send you one or not.

    There may be NIC contributions due, but it's also possible that there won't be. It depends on your exact circumstances. NI numbers are available to UK residents only.

    You should call the HMRC. As I understand it, they should supply you with a reference number to use in place of an NI number. If the person insists that you apply for an NI number, then complain and ask to speak to someone who has a better understanding of the UK tax systems and how it relates to non-residents.

    I am not an international tax accountant. Or a national one, for that matter.
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    HMRC has long held (incorrectly) in their guidance that any director of a UK company is liable to submit a SATR. The actual legislation says otherwise. You are required to notify HMRC if you are chargeable to tax or if you receive a request to file a return pursuant to s8, TMA 1970. The legislation makes no reference to special interest groups like company directors.

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    Thank you both for your replies!

    So other than calling HMRC, I don't have to do anything as long as I don't receive a notice to file that tax return and as long as I'm not getting any income as a Director.

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    Seems like it, yes.
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    Quote Originally Posted by Gregory1987 View Post
    Thank you both for your replies!

    So other than calling HMRC, I don't have to do anything as long as I don't receive a notice to file that tax return and as long as I'm not getting any income as a Director.
    Yes.

    Bear in mind that HMRC may not agree with this point, but the legislation is clear that merely being a company director does not impose a requirement to file. However, if they request that you submit a return, then you must do so.

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    As you said, it is not strictly a legal requirement. I am a director but HMRC said I didn't need to do a tax return. However, that may be because I am only a director of a very low profit company. There is a checker here:

    Check if you need to send a Self Assessment tax return - GOV.UK
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