Include the relevant employee categories
Include full-time, part-time and non-resident employees, directors, paid board members, pensioners and former employees receiving income such as share gains during the reporting year. Consolidate records for someone who leaves and rejoins in the same year. Use the foreign employee’s FIN rather than a work-permit number.
Avoid duplication and distinguish owners
Exclude income already assessed through tax clearance; report additional unassessed income through additional IR21. Business drawings of sole proprietors and self-employed partners are excluded, while a genuinely employed salaried partner belongs in AIS. A non-resident director receiving only director fees has a specific exclusion. Compulsory educational attachments with only qualifying subsistence allowances also have an exclusion.
Official source
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