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Non-resident directors and NIC ― general position

Directors of a UK limited company are office-holders and treated in the same way as employed earners for NIC purposes by virtue of SSCBA 1992, s 2(1). A shadow director ― someone who acts as a director but has not been appointed as such ― is treated in the same way. A director of a UK company who is resident abroad shall have their NIC liabilities assessed in the same way as a UK resident director. However, where the director is resident in a reciprocal