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

HMRC internal manual

Employment Status Manual

From
HM Revenue & Customs
Updated
, see all updates

Salaried Members: Anti-Avoidance: Interaction with mixed membership partnership legislation

ITTOIA/S863G (4A)

The Salaried Member legislation does not apply where an individual would otherwise be a Salaried Member because of arrangements that have a main purpose of securing that the mixed membership partnership legislation does not apply.

This legislation applies from 18 July 2014.