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HMRC internal manual

Employment Status Manual

From
HM Revenue & Customs
Updated
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Salaried Members: Tests to use

ITTOIA/S863A

The Salaried Member legislation is based on the tests set out in the legislation. Only if an individual satisfies all three Conditions are they a Salaried Member.

If there are other factors present that would be seen as indicators of employment then they are not taken into account for the purposes of the Salaried Member legislation.

Example

Under the LLP agreement each member is entitled to an equivalent to statutory sick pay, maternity/paternity leave, holiday entitlement and termination rights.

Although these may make the partner look like an employee, they are not taken into account in the Salaried Member test.