This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Employment Status Manual

Salaried Members: Condition B: LLPs that are parents of a group


Where an LLP is a parent of a company or group of companies, then the question arises as to what is significant influence over the LLP as opposed to the group as a whole.


*Example *

This example illustrates management of a group.

The four senior members of the INT LLP hold monthly meetings at which they make strategic decisions for the group as a whole.

Other members will attend to report on the performance of subsidiaries or sectors, but the four senior members each hold 24% of the vote.

The four senior members are acting as the group’s head office and have significant influence over the activities of the LLP and fail Condition B.