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Non-Resident Directors (NRDs)

Non-resident directors (NRDs) are a growing area of scrutiny by HMRC. Publicly accessible data from Companies House and frequent international board duties make NRDs a common compliance risk. Generally, double tax treaty exemptions do not cover board duties performed in the UK, and UK PAYE and NIC may be required—even if no separate remuneration is provided.

How We Help:

  • Reviewing NRD arrangements to assess UK PAYE and NIC obligations

  • Identifying treaty exemption eligibility where applicable

  • Structuring payments to minimise unnecessary UK tax exposure

  • Providing full payroll and tax compliance support for affected NRDs

 

Cross-Border Workers & International Commuters

As remote and international working becomes standard, more employees are splitting their duties across countries or commuting internationally on a weekly basis. This flexibility creates dual payroll and social security compliance challenges.

Our Services for Cross-Border Employment:

  • Analysing tax, social security, and payroll impacts across jurisdictions

  • Providing planning strategies to reduce costs and dual withholding obligations

  • Managing multi-country payroll compliance

  • Preparing and submitting A1/Certificate of Coverage applications

 

If your organisation employs international business travellers or directors working across borders, we can help streamline your global mobility compliance. Explore more on our Global Mobility Tax Services page.

📞 Contact us using the form at the bottom of the page and our team will get back to you shortly.

 

Global Mobility Service Team

Meet the talented individuals behind our success! Our team is driven by innovation, expertise, and a shared passion

Our Clients Love us

Scroll through the testimonials from our clients.

Always aware of opportunities to reduce taxes.

Senior Partner, Covington & Burling LLP

I recently moved to the UK and TAP were very proactive at helping me understand the details of the law and how to reduce my tax exposure, they were also very patient responding promptly to all of my questions - great customer service!

Mergers & Acquisitions, BP

They were able to turn a HMRC GBP25,000 tax bill for income received in Germany into a GBP600 refund within a month!

Management Consultant, Oil & Gas, Altimus Management Solutions
TAP have been incredible when it comes to responding fast and with clarity
Media Entrepeneur

Always aware of opportunities to reduce taxes.

Senior Partner, Covington & Burling LLP

I recently moved to the UK and TAP were very proactive at helping me understand the details of the law and how to reduce my tax exposure, they were also very patient responding promptly to all of my questions - great customer service!

Mergers & Acquisitions, BP

They were able to turn a HMRC GBP25,000 tax bill for income received in Germany into a GBP600 refund within a month!

Management Consultant, Oil & Gas, Altimus Management Solutions
TAP have been incredible when it comes to responding fast and with clarity
Media Entrepeneur

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