Business tax – policy paper

Salaried Member Rules: Legislation day technical note and guidance

Revised technical note and guidance on Salaried Member Rules.



Following consultation, legislation is being introduced in Finance Bill 2014 and will take effect from 6 April 2014 to address this inconsistency and to make the rules fairer across partnership types. This ensures that Limited Liability Partnership members who are, in effect, providing services on terms similar to employment are treated as ‘employees’ for tax purposes. The National Insurance contributions Act 2014 and associated regulations provide for the changes to National Insurance contributions legislation that will take effect from 6 April 2014.