As I am a proprietory director I believe I need to submit Form 11E.
The link below shows the obligation and indicates how the surcharge should apply.
[broken link removed]
However it mentions exclusions for the provisions which I believe applies to my situation:
3. EXCLUSIONS IN THE 1992 ACT
3.1 The 1992 Act excludes certain types of directors from the new provisions, for example, directors of shelf companies, directors of genuinely dormant companies and others who take up temporary directorships in the period prior to a company commencing activity.
3.2 These examples are covered by the exceptions listed in the Act. The exceptions are directors of a body corporate which during the three years ending on 5 April in the year of assessment -
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was not entitled to any assets other than cash on hands, or a sum of money on deposit within the meaning of Section 230 Finance Act, 1992, not exceeding £100, and
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did not carry on a trade, business or other activity including the making of investments and
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did not pay charges on income within the meaning of Section 10 of the Corporation Tax Act, 1976.
I will base my appeal on this.
Thanks,
B