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?



In essence, yes they can.