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HMRC internal manual

Employment Status Manual

Salaried Members: Global Structures: Significant influence

The significant influence condition, Condition B is applied at the level of the UK LLP.

The test is applied on the basis of the rights and duties under the LLP Agreement.

The test does not take into account any indirect influence that the individual may have through their role in another part of the Global Structure, for guidance on indirect influence see ESM62050.

The test looks at the influence that the member has over the LLP. If the LLP is the parent of a Global structure then it is influence over the LLP rather than subsidiaries or sectors that is considered, see ESM62055.

If the UK LLP is a subsidiary part of the Global Structure then it is the influence that that individual as a member of the LLP has over the affairs of the LLP. When the individual casts a vote, do they cast their vote as a member of the LLP or do they, as an officer of another body, cast the vote belonging to that body? See ESM62060.