UK Ltd Company with Thai director

Hi,

First post and not sure what response to expect as the question is more for HMRC - which I'm approaching separately - but figured there must be some on here who have been through this.

I'm wanting to set up a UK Ltd company with my Thai partner as a co director. I know it's possible to have overseas directors but not sure on the mechanics.

The Thai person will not be taking a salary but will receive dividends - not remitted to UK but paid directly if possible to a Thai bank account.

My basic question is how will this work? My partner is not UK resident nor does she have a UK work visa or personal allowance etc. She lived here for 3 years on a student visa but is now back in Thailand.

I'm guessing the company will be like any other and liable to corporation tax so no change there. Also guessing dividends will be taxed as normal. Assuming (but not sure) my partner will not be able to reclaim the tax on dividends. I'm less sure about any other personal taxation and other issues I need to consider regarding my Thai partner's involvement.

I'd appreciate any comments that would help clarify the situation and any thoughts on other issues I will need to consider.

Many thanks in advance.