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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

ESM66000 - Salaried members: global structures

Page archived. Guidance now on PM261000.          

  1. ESM66005
    Overseas members
  2. ESM66010
    Working for the UK LLP
  3. ESM66015
    Profits from the UK LLP
  4. ESM66020
    Condition A: global profits
  5. ESM66025
    Costs plus basis
  6. ESM66030
    Income from other firms
  7. ESM66035
    Significant influence
  8. ESM66040
    Capital of the LLP

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