Non-resident directors: four risk areas for companies
ArticleWhat are the key risk areas for UK companies to be aware of when appointing a non-UK resident director?

Employee mobility is increasingly central to strategy and talent development. Businesses are supplementing or even replacing traditional assignment models with more diverse and complex solutions, such as hybrid and remote working.
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From advice on tax-efficient assignment planning through to wider policy development and review, we ensure that your mobility strategy supports your wider business needs and your employee value proposition. You can also receive support on budgeting, cost management, and review of your return on investment.
You can request home and host-tax briefings, tax compliance support, and shadow/modified payroll services in over 130 locations across our network.
Your executive and non-executive/non-resident directors can benefit from specialist guidance, including residency and social security planning, treatment of directors' fees and other remuneration arrangements, and payroll.
Advice is available on policy-and-process implementation, as well as identifying key risk areas and the potential for cost reduction. Our services include application and reporting for modified NIC schemes, Certificate of Coverage/A1 applications and Posted Worker advice, and notifications in Europe.
The ability for employees to work effectively away from the office has increased the potential for remote international postings, adding another layer of complexity. Gap analysis can help you optimise all aspects of your current operational model: from process design for managing the population, and tracking, reporting and analysis through PinPoint calendar technology.
US executives working in your business have unique challenges and opportunities. They can be supported as private clients through our team of dual-qualified advisers.
Pension provision is a significant part of the overall reward proposition. We can support you with cross-border taxation of retirement plans, including establishment of plans, taxation of contributions, pension plan distributions and global compliance.
Hear from Katy Bond as she discusses the main challenges businesses face in global mobility, including international remote working, short-term business travel, and ad hoc mobility arrangements.

It's crucial to know the IR35 status, and potential tax implications, of all your contractors – wherever they're based.
What are the key risk areas for UK companies to be aware of when appointing a non-UK resident director?
Upcoming employment tax compliance changes to be aware of and annual filing requirements for 2025/26 with HM Revenue and Customs (HMRC).
NMW Compliance is not as straight forward as employers often think, there is much more to consider than just an hourly rate of pay.