UK UK tax returns to HMRC for a foreign non-resident Director of a Limited Company

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Hello everybody!

From what I've learnt online so far, any UK Director of a Limited Company MUST file tax returns even if there is no salary paid for the job. BTW, as far as I know, UK law doesn't require that in a first place (i.e., that a certain compensation MUST be paid to a Director for his duties) - correct me if I'm wrong here... Anyhow, if the Director is foreign and non-resident with no any connection to the UK, except through the newly established company... So far there's no revenue and obviously no profits (we're just starting to operate). There's a British law firm that represents our interests in the UK. Now my question is... If the Director can't get his NI number, then how he can file his tax returns without one? From what I've read, UK NI numbers are only available to the UK residents. So what's the procedure in this situation?
 

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