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HMRC internal manual

Employment Status Manual

HM Revenue & Customs
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Salaried Members: Implementation Matters

This chapter looks at practical issues.


ESM65010 looks at the effect on the partnership return of a member becoming a Salaried Member.


ESM65015 looks at the effect on the individual member of becoming a Salaried Member.


ESM65020 looks at the position where the LLP does not implement the legislation correctly, and where HMRC takes compliance action.


ESM65025 looks at the position for Salaried Members in connection with capital assets of the LLP.


ESM65030 looks at the availability of interest relief for a Salaried Member who has borrowed money to invest in the LLP.


ESM65035 looks at the interaction of the Salaried Members legislation and auto-enrolment into Pension Schemes