Can a shareholder or director get commission

If a shareholder is a director and majority shareholder of a company's holding company can they be paid a commission by the subsidiary company for introducing new business? They are not a salaried employee of either company and live overseas. If they can receive commission payments, would the payments be a tax allowable expense for Corporation Tax and what personal tax if any would the shareholder pay in the UK on the commission payments?  

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In essence, yes they can.

eastangliantaxadvisor |
eastangliantaxadvisor's picture

Not in the UK

parlow |

Does this change anything

parlow |

In answer to your question,

eastangliantaxadvisor |
eastangliantaxadvisor's picture

Thank you for confirming this

parlow |