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HMRC internal manual

Employment Status Manual

From
HM Revenue & Customs
Updated
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Salaried Member: Condition C: A change in the contribution part way through the year

A change in the amount of the contribution requires the test to be reapplied. The test will be applied differently depending on whether the change in contribution is a reduction or an increase.

For guidance on a decrease in contribution see ESM63035

For guidance on an increase in contribution see ESM63040