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HMRC internal manual

Employment Status Manual

HM Revenue & Customs
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Salaried Member: Condition C: contribution to the LLP

ITTOIA/S863D(1) and (2)

Condition C looks at the level of investment made by an individual member in the LLP.

Condition C is not satisfied if the individual member has made a significant investment in the business so they have a real risk resting on the success or failure of the business.

An overview of the legislation, with links to the more detailed guidance can be found at ESM63005.


For those that prefer the guidance in this section is:

ESM63005 Condition C - Overview
ESM63010 Condition C – What is the contribution?
ESM63020 Condition C – When to apply the test
ESM63025 Condition C – becoming a member or ceasing to be a member during a year
ESM63030 Condition C – A change in the contribution part way through the year
ESM63045 Condition C – Deemed contributions
ESM63050 Condition C – Deemed contributions – failure to make a payment