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HMRC internal manual

Employment Income Manual

The benefits code: meaning of 'control'

Section 69 ITEPA 2003 and Section 840 ICTA 1988

In relation to a company, including an unincorporated association, ‘control’ means the power of a person to secure that its affairs are conducted in accordance with his wishes by means of:

  • the holding of shares or the possession of voting powers in it or in any other company or
  • powers conferred by the articles of association or other document regulating it or any other company.

In relation to a partnership, ‘control’ means the right to a share of more than one half of the assets or the income of the partnership.

An Inspector must decide whether a person controls a partnership or company.