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Director of part-time firm but also have permanent job
Very true. Seeing as most Directors of a Ltd Company are going to be earning over £16,000 (£11,000 personal allowance & £5,000 tax free dividends), tax will be payable and a tax return will be required.
Yes I'm sure many will need to register with the new dividend taxation rules, but not all directors are dirty tax-avoiding contractors.
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