Self Employed Director Shares refers to company shares that are held by an individual who is both self-employed and a director of the company. As a self-employed director, the individual may have greater control over the company’s operations and decision-making processes compared to other shareholders. Shares held by self-employed directors may be subject to different rules and restrictions compared to shares held by other shareholders, such as restrictions on transferability or voting rights. Additionally, the tax treatment of shares held by self-employed directors may differ depending on the specific circumstances, such as whether the shares are held through a personal or company structure.