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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

ESM64000 - Salaried member: anti-avoidance

Page archived. Guidance now on PM259000.

  1. ESM64005
    Overview
  2. ESM64010
    becoming a member
  3. ESM64015
    Financing arrangements
  4. ESM64040
    Short term appointment
  5. ESM64045
    Use of intermediaries
  6. ESM64050
    Interaction with mixed membership partnership legislation

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