I have a client who is non-uk resident who is a non-executive director of a UK resident limited company.
In the 2018/2019 tax year he attended board meetings in the UK - and I am happy that his 2018/2019 directors fees are taxable in the UK.
During 2019/2020 however he did not physically attend the board meetings - he "virtually" attended by way of video-link from his home abroad. This being the case, he did not actually undertake any work in the UK during the year - so will that mean that his director's fees are not liable to UK tax?
My instinct is yes - but deep down, part of me thinks that HMRC aren't going to make it that easy.
Any guidance would be much appreciated. Thanks.