“Do any non-executive directors provide their services to the PLC through a service or consultancy company with a contract between the PLC and the service company – rather than the individual – and pay the fee as a gross amount?
This used to be a fairly normal structure, particularly where a NED has multiple appointments, but we are wondering whether HMRC has tightened its position now.
We have an NED who runs her own consultancy/coaching company and wants her services as NED to be provided through that company. Can this still be done? “