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Can you sit on a board there?

Pick a market. You get the residency test, the nationality test, the work-authorisation position, the appointment steps in order, and the frictions that actually delay appointments — each cited to the instrument that creates it.

Open to foreign directorsGB

Neither the Companies Act 2006 nor the Code imposes any residency or nationality test on a director. A foreign national can be appointed to a UK board without a permit, a filing exemption or a local counterpart.

Residency test
None.
Nationality test
None.
Work authorisation
A non-executive director attending board meetings does not require a work visa; permitted business activities cover it. An executive or interim operating role requires a Skilled Worker visa or equivalent.
Board language
Board process is in English.
Tenure limit once appointed
No hard cap. Provision 10 treats service of more than nine years from first appointment as a circumstance that may impair independence, and Provision 19 limits the chair's total tenure to nine years with limited flexibility.
Time commitment
Typically 6–9 board meetings a year plus committee cycles and a strategy day; audit-committee chairs should expect materially more.
What a seat pays
£70,000 – £110,000 a year for a NED of a FTSE 250 company, and £90,000 – £150,000 in the FTSE 100, before committee fees.
Tax on your fees
A UK directorship is an office, so fees are taxed through PAYE regardless of the director's residence, with treaty relief applied afterwards rather than at source.

The appointment steps, in order

  1. 1Consent to act, filed with Companies House on Form AP01 within 14 days of appointment
  2. 2Identity verification under the Economic Crime and Corporate Transparency Act regime, which now applies to directors of UK companies
  3. 3For a regulated firm, approval by the FCA or PRA under the Senior Managers and Certification Regime before taking the role
  4. 4Confirm you are not disqualified under the Company Directors Disqualification Act 1986

What actually gets in the way

  • Identity verification under the ECCTA regime is a genuine step for an overseas appointee and should be started before the appointment date
  • Senior Managers Regime approval for a financial-services board is a months-long process, not a formality
  • Directors' names, month and year of birth, nationality and service address appear on the public Companies House register

The instruments behind these answers

  • Companies Act 2006 s.172 A director must act in the way they consider, in good faith, would be most likely to promote the success of the company for the benefit of its members as a whole, having regard to a defined list of stakeholder factors — and large companies must report on how they have done so. (Parliament)
  • Companies Act 2006 s.155 Every company must have at least one director who is a natural person. There is no residency or nationality requirement for any director of a UK company. (Companies House)
  • UK Corporate Governance Code 2024 Provision 11 At least half the board, excluding the chair, should be non-executive directors whom the board considers to be independent. Smaller companies outside the FTSE 350 should have at least two. (Financial Reporting Council)
  • UK Corporate Governance Code 2024 Provision 29 The board must make a declaration on the effectiveness of material controls — financial, operational, reporting and compliance — applying to financial years beginning on or after 1 January 2026. (Financial Reporting Council)
  • UK Listing Rules (UKLR) The 2024 listing regime replaced the premium and standard segments with a single commercial-companies category, changing the governance obligations that attach to a listing. (Financial Conduct Authority)

Reviewed against primary sources in August 2026. This is governance decision-support, not legal or tax advice. Rules change and transitional provisions frequently apply — verify against the primary instrument before you rely on it.

Eligibility is only the first question

Being allowed to sit on a board there is not the same as being read for one.

The mobility index answers the second question: whether your record is legible to a board in that market, whether you hold what it is currently short of, and whether you can do the job in the language its board works in.