Non resident director of the UK company

[kevincab]

Hi all, I am quite confuse of my UK tax liability and need help, many thanks.

I am the UK citizen but left UK and becomes non UK resident since 2010. In 2016, I become the "overseas director" of a UK company and I did not receive any income from this UK company (I receive some overseas income during the tax year 2016/17 but it is not related to my role as the director of the UK company. I still live overseas after I become the director of the UK company). I just want to confirm under this situation, do I have any UK tax liability and do I need to file any UK tax return for 2016/17? Many thanks in advance for

[AmanSood]

Hi Kevincab, if you are based overseas and do not spend any time in the UK carrying out your director duties e.g. attending board meetings in the UK, then you would not have any UK personal income tax liability. On a related note, if the Company in the UK is your company and you are the sole director, then there could be potential corporation tax implications if for example all board meetings are held overseas.