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So I dont see anywhere for employee or director where is states requirment to have HMRC Self Assessment Statement of AccountEvidence of exercising treaty rights for 5 years
We require evidence to cover the relevant 5-year period. You should provide:
P60 tax certificates; or an employer's letter confirming employment; or a benefits letter confirming job seekers' allowance claimed; or a benefits letter confirming incapacity benefit claimed; or documentary evidence confirming pension received; or a copy of your workers registration scheme certificate (if you are registered).
If you are self-employed or a businessperson, you should provide evidence from HM Revenue & Customs confirming that you have paid tax over the relevant period.
If you are a student, you should provide:
a letter from the educational establishment confirming that you were enrolled on a course of study throughout the qualifying period; and evidence that you have comprehensive sickness insurance cover for you and your accompanying family members.If you are self-sufficient, you should provide:
bank statements covering the qualifying period to show evidence of funds; and evidence that you have comprehensive sickness insurance cover for you and your accompanying family members.