Not all directors now have an obligation to file a tax return.
HMRC has made changes to its guidance on the requirement to file tax returns by directors. The guidance removed the previous statements suggesting all directors have an obligation to file tax returns.
The amendments to HMRC’s guidance followed the conclusion of Mohammed Salem Kadhem v HMRC  TC05929, in which the tribunal ruled that the ‘guidance notice [did] not accurately reflect what the law says’.
HMRC will stop automatic self-assessment notices for directors. HMRC has stated that ‘if an individual has received a notice to file and has no other taxable income to report, they can ask for the notice to file to be withdrawn. However, HMRC may decide that it still requires a return and if so, the return must be submitted, otherwise penalties may be incurred.’
Article from ACCA In Practice