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HMRC internal manual

Employment Status Manual

From:
HM Revenue & Customs
Published
7 March 2016
Updated:
2 November 2023 - See all updates
  1. Back to contents

ESM63000 - Salaried member: condition C: contribution to the LLP

Page archived. Guidance now on PM258000.

  1. ESM63005
    Overview
  2. ESM63010
    What is the contribution?
  3. ESM63020
    When to apply the test?
  4. ESM63025
    Becoming, or ceasing to be, a member part way through the year
  5. ESM63030
    A change in the contribution part way through the year
  6. ESM63045
    Deemed contributions
  7. ESM63050
    failure to make the payment

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