{ "name": "nedfees.co.uk Ned Fee Rules", "title": "Ned Fee Rules", "url": "https://nedfees.co.uk/datasets/ned-fee-rules/", "csv": "https://nedfees.co.uk/datasets/ned-fee-rules.csv", "markdown": "https://nedfees.co.uk/datasets/ned-fee-rules/index.md", "computed_at": "2026-11-09", "license": "https://nedfees.co.uk/terms", "headline": "The Ned Fee Rules carries 7 published figures read from 2 sources' own pages, from 5,000 to 125,140 GBP, read 9 November 2026.", "quotes": [ "The Ned Fee Rules carries 7 published figures read from 2 sources' own pages, from 5,000 to 125,140 GBP, read 9 November 2026.", "3 of the 0 named sources read in full publish a figure; 0 publish none, read 9 November 2026.", "Ned Fee Rules, rule personal-allowance: median 12,570 GBP across 1 source, read 9 November 2026.", "Ned Fee Rules, rule basic-rate-band: median 37,700 GBP across 1 source, read 9 November 2026.", "Ned Fee Rules, rule higher-rate-band: median 125,140 GBP across 1 source, read 9 November 2026.", "Ned Fee Rules, rule additional-rate: median 125,140 GBP across 1 source, read 9 November 2026.", "Ned Fee Rules, rule employer-nic-secondary-threshold: median 5,000 GBP across 1 source, read 9 November 2026.", "Ned Fee Rules, rule employment-allowance: median 10,500 GBP across 1 source, read 9 November 2026.", "Ned Fee Rules, rule vat-registration-threshold: median 90,000 GBP across 1 source, read 9 November 2026.", "Ned Fee Rules, rule chair-tenure-code: median 9 year across 1 source, read 9 November 2026." ], "citation": "\"nedfees.co.uk Ned Fee Rules\", updated 2026-11-09, https://nedfees.co.uk/datasets/ned-fee-rules/.", "changed_since": null, "national": { "unit": "GBP", "n": 7, "median": 37700, "min": 5000, "max": 125140, "p25": 10500, "p75": 125140, "mean": 58007.1429, "units": { "GBP": 7, "year": 1 }, "published_sources": 3, "named_sources": 9, "read_sources": 0, "not_published": 0, "published_share": 3 }, "by_axis": { "rule": { "personal-allowance": { "GBP": { "n": 1, "median": 12570, "min": 12570, "max": 12570, "p25": 12570, "p75": 12570, "mean": 12570 } }, "basic-rate-band": { "GBP": { "n": 1, "median": 37700, "min": 37700, "max": 37700, "p25": 37700, "p75": 37700, "mean": 37700 } }, "higher-rate-band": { "GBP": { "n": 1, "median": 125140, "min": 125140, "max": 125140, "p25": 125140, "p75": 125140, "mean": 125140 } }, "additional-rate": { "GBP": { "n": 1, "median": 125140, "min": 125140, "max": 125140, "p25": 125140, "p75": 125140, "mean": 125140 } }, "employer-nic-secondary-threshold": { "GBP": { "n": 1, "median": 5000, "min": 5000, "max": 5000, "p25": 5000, "p75": 5000, "mean": 5000 } }, "employment-allowance": { "GBP": { "n": 1, "median": 10500, "min": 10500, "max": 10500, "p25": 10500, "p75": 10500, "mean": 10500 } }, "vat-registration-threshold": { "GBP": { "n": 1, "median": 90000, "min": 90000, "max": 90000, "p25": 90000, "p75": 90000, "mean": 90000 } }, "chair-tenure-code": { "year": { "n": 1, "median": 9, "min": 9, "max": 9, "p25": 9, "p75": 9, "mean": 9 } } } }, "rows": [ { "source": "Rates and thresholds for employers 2026 to 2027 - GOV.UK", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£12,570 ", "value": 12570, "unit": "GBP", "vat": null, "axis": { "rule": "personal-allowance" }, "retrieved_at": "2026-10-19", "quote": "£12,570 per year", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "Rates and thresholds for employers 2026 to 2027 - GOV.UK", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£37,700", "value": 37700, "unit": "GBP", "vat": null, "axis": { "rule": "basic-rate-band" }, "retrieved_at": "2026-10-19", "quote": "Basic tax rate Up to £37,700", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "Rates and thresholds for employers 2026 to 2027 - GOV.UK", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£125,140", "value": 125140, "unit": "GBP", "vat": null, "axis": { "rule": "higher-rate-band" }, "retrieved_at": "2026-10-19", "quote": "Higher tax rate From £37,701 to £125,140", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "Rates and thresholds for employers 2026 to 2027 - GOV.UK", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£125,140", "value": 125140, "unit": "GBP", "vat": null, "axis": { "rule": "additional-rate" }, "retrieved_at": "2026-10-19", "quote": "Additional tax rate Above £125,140", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "Rates and thresholds for employers 2026 to 2027 - GOV.UK", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£5,000 ", "value": 5000, "unit": "GBP", "vat": null, "axis": { "rule": "employer-nic-secondary-threshold" }, "retrieved_at": "2026-10-19", "quote": "£5,000 per year", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "Rates and thresholds for employers 2026 to 2027 - GOV.UK", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£10,500.", "value": 10500, "unit": "GBP", "vat": null, "axis": { "rule": "employment-allowance" }, "retrieved_at": "2026-10-19", "quote": "Employment Allowance for 2026 to 2027 is £10,500.", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "How VAT works: VAT thresholds - GOV.UK", "url": "https://www.gov.uk/how-vat-works/vat-thresholds", "figure": "£90,000 ", "value": 90000, "unit": "GBP", "vat": null, "axis": { "rule": "vat-registration-threshold" }, "retrieved_at": "2026-11-04", "quote": "Circumstance Threshold What to do Total taxable turnover More than £90,000 Register for VAT", "source_class": "primary-government", "text_sha256": "b0cc359805684d44ad9fca6bf5c4f0b17183b12e257da9d20295a7290e0042ea" }, { "source": "UK Corporate Governance Code 2024", "url": "https://www.frc.org.uk/library/standards-codes-policy/corporate-governance/uk-corporate-governance-code/", "figure": "9 years", "value": 9, "unit": "year", "vat": null, "axis": { "rule": "chair-tenure-code" }, "retrieved_at": "2026-11-09", "quote": "The new period for chairs ensures that there is careful consideration after 9 years.", "source_class": "primary-government", "text_sha256": "" } ], "not_published": [], "sources": [ { "url": "https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim02504", "label": "EIM02504 - Employment income: directors’ fees received by companies: exemption from charge", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm10014", "label": "ESM10014 - off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): ba", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/ukpga/2003/1/section/5", "label": "Income Tax (Earnings and Pensions) Act 2003", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/174", "label": "Companies Act 2006", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/250", "label": "Companies Act 2006", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.frc.org.uk/library/standards-codes-policy/corporate-governance/uk-corporate-governance-code/", "label": "UK Corporate Governance Code 2024", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "label": "Rates and thresholds for employers 2026 to 2027 - GOV.UK", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/how-vat-works/vat-thresholds", "label": "How VAT works: VAT thresholds - GOV.UK", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/understanding-off-payroll-working-ir35", "label": "Understanding off-payroll working (IR35) - GOV.UK", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 3 of the 0 named sources that could be read published a usable figure; 0 published none and are recorded as not published, never filled in; 9 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in GBP (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 7 figures, never sentences; 121 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per rule with its authority and current figure: a NED as office holder whose fees are employment income (ITEPA s5) taxed through PAYE with employer NIC at the current rate and threshold, how off-payroll working applies, VAT on a fee invoiced through a VAT-registered firm, the director's duties that come with the seat (Companies Act ss174, 250), and the Corporate Governance Code's remuneration principle for listed boards", "embed": "

5,000 to 125,140 GBP

7 published figures, Ned Fee Rules, across 2 sources, read 9 November 2026

Source: nedfees.co.uk Ned Fee Rules
" }