Contributions will not be sought from a director of a UK company who is not resident or ordinarily resident but who comes to the UK for board meetings, from countries with whom the UK does not have a social security reciprocal agreement. This is an HMRC concession, which is operated on the limited proviso that each visit involves staying in the UK for a maximum of two nights at a time and the frequency is not more than ten times in any year; or if there is a single board meeting
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