Director resigned before trading started

[slackbloke]

Well, as the URL hints, those are guidelines. The revenue also state that 'Returns will not be required from directors of companies that do not make payments in any way or provide any company benefits for the directors'. So if you are director of company but resign before it starts trading it is not unreasonable to think that no return is required.

[ASB]

Whether they use it or not is immaterial. She is required to do one.

http://www.hmrc.gov.uk/sa/guidelines.htm

[slackbloke]

OK, that makes sense and is logical I guess. Does anyone know if that information is used my HMRC to send out SA requests (as my wife currently does not do one)?

[Nixon Williams]

All directors who have held office during the year are shown on the director's report, the appointment and resignation date would also be shown if this happened during the year.

Alan

[slackbloke]

I formed a limited company about 6 months before I started trading. At formation my wife was a director (I didn't know better) and then resigned after 3 months (i.e. 3 months before started trading).
Does anyone know if this information needs to be included in the directors report for the accounting period and also if it triggers the HMRC to issue a self-assessment instruction to my wife even though she was not a director when the company started trading?