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  1. Home
HMRC internal manual

Partnership Manual

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
19 September 2024 - See all updates
  1. Back to contents

PM250000 - Salaried member rules: contents

  1. PM251000
    The salaried member guidance
  2. PM253000
    Who can be a salaried member?
  3. PM254000
    Tests to use
  4. PM255000
    Condition A- disguised salary
  5. PM256000
    Condition B- significant influence
  6. PM258000
    Condition C- Contributions to the LLP
  7. PM259000
    Anti-avoidance
  8. PM260000
    Implementation matters
  9. PM261000
    Global structures: contents
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