NIM12023 - Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Multiple Directorships or re-appointed during a tax year

Regulation 8(2) of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

If a company appoints the same person as a director on more than one occasion in a tax year, for example if re-appointed following resignation, the original earnings period, annual or pro-rata, remains in force.