Policy paper

Salaried Members Rules: revised technical note and guidance

Following consultation, legislation is being introduced in Finance Bill 2014 to address inconsistencies and to make the rules fairer across partnership types.


Salaried Members Rules: revised technical note and guidance

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Addressing inconsistencies ensures that Limited Liability Partnership members who are, in effect, providing services on terms similar to employment are treated as “employees” for tax purposes. Associated changes to the National Insurance Contributions legislation are being made under the National Insurance Contributions Bill 2013.

Published 21 February 2014