PM261200 - Overseas members

Where a member is a Non-UK resident, that does not affect the Salaried Member legislation. If a member satisfies the three conditions then he or she is a Salaried Member.

Example

This example shows that residence is not a factor in deciding if someone is a Salaried Member.

D is French resident member of the UKF LLP. She works in the Paris Office and receives a salary of £75,000, has no say in the running of the LLP and has contributed no capital to the LLP.

D is a Salaried Member and treated for UK purposes as an employee.

The fact that she is French resident does not alter her status for the purposes of the Salaried Member legislation. The normal employment income rules will determine to what extent she is taxable on her income in the UK. Her French tax status is a matter for the French tax authorities.