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HMRC internal manual

Employment Status Manual

Salaried members: condition B: significant influence

ITTOIA/S863C

Condition B is, in essence, looking at the role played by the individual member in the business. Put simply, condition B is asking whether it can be said that the individual is the business rather than merely working for the business.

This reflects that fact that a partnership is a group of people who are carrying on a business in common with a view to profit. In short, in a partnership, the partners are the business.

Condition B is satisfied if the mutual rights and duties of the members of the LLP, and of the LLP and its members, do not give the individual member significant influence over the affairs of the LLP.

ESM64005 provides an overview of condition B, with links to the relevant guidance.

For those that prefer, the section contains the following guidance.