ESM2010 - Agency and temporary workers: partners or members of an unincorporated body

Section 46 ITEPA 2003

Where an individual renders the services as a partner in a firm or as a member of an unincorporated body, the remuneration is treated as his or her income and not as income of the firm or body. The remuneration is therefore chargeable as employment income, and PAYE should be operated.

For NICs purposes, if you consider that a partner in a firm or a member of an unincorporated body is within the Regulations, please contact IPD NICs Technical Team.

See ESM2014 below regarding professional workers.