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HMRC internal manual

Employment Status Manual

Salaried member: anti-avoidance


The anti-avoidance legislation is intended to prevent people using artificial structures or arrangements to place members outside the scope of the salaried member provisions.

It is important to note that it is not avoidance if the terms under which an individual is a member change and that under the new terms they are a member on terms that are genuinely comparable to those of a partner in a traditional partnership.

There is an overview with links to more detailed guidance at ESM64005.

This chapter contains the following guidance.