Income Tax (Earnings and Pensions) Act 2003 section 67

Meaning of "director" and "full-time working director"

Section 67 defines the terms "director" and "full-time working director" for the purposes of the benefits code.

• A director includes any member of a board of directors, a sole director, or a member of a member-managed company.
• A person whose directions or instructions the company's directors habitually follow is also treated as a director.
• A person who merely gives professional advice that directors happen to follow is not treated as a director.
• A full-time working director is one required to devote substantially all of their time to the company in a managerial or technical capacity.