UK Workdays As A Non Resident Director

[Bobsuruncle]

If a non-resident director of a UK company with an NT (no tax) code plans to work a few days during a visit to the UK (e.g., checking emails rather than attending board meetings) while visiting family, would they need to apply for a Section 690 direction (I presume this would also remove the NT code as there would be tax due) in advance to ensure correct tax treatment?



Is there any way to manage this without a Section 690 application or a large portion of their income being withheld?



For example, could this be handled by removing the NT tax code, processing part of their remuneration through PAYE, paying the balance as dividends, and then declaring the UK workdays in their self-assessment? In this case, they could claim a refund on the smaller amount of withheld tax, as their earnings would fall within the personal allowance—thus avoiding a larger PAYE deduction that would require reclaiming.



I understand that changes to the form of remuneration may impact their position in their country of residence, but my question is solely focused on the UK tax implications.