UK Tax Questions? Ask a UK Tax Advisor for answers ASAP
Thanks for your question and asking for me.
You can do either
I have a feeling that if you try and complete an employment page for each employment, using the HMRC online services for self assessment (if that's what you use) that the computer might reject a 0 (zero) in the salary field, as it would expect at least 1 (one)
But as long as you report the existence of the directorships and the fact there is a NIL salary position, this is the important thing.