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Official guidance

Employment Status Manual

ESM62000 · Salaried members: condition B: significant influence

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ESM62005 · Salaried Members: Condition B: Overview
ESM62015 · Salaried Members: Condition B: The LLP agreement
ESM62020 · Salaried Members: Condition B: What type of influence is relevant to the test?
ESM62025 · Salaried Members: Condition B: Significant influence functions of financial businesses regulated by Financial Conduct Authority (FCA)
ESM62030 · Salaried Members: Condition B: Significance of size
ESM62035 · Salaried Members: Condition B: Hierarchy of members
ESM62040 · Salaried Members: Condition B: Delegated powers
ESM62045 · Salaried Members: Condition B: Part of a business
ESM62050 · Salaried Members: Condition B: Indirect influence?
ESM62055 · Salaried Members: Condition B: LLPs that are parents of a group
ESM62060 · Salaried Members: Condition B: LLPs that are members of a group
ESM62070 · Salaried Members: Condition B: Change in circumstances

Salaried members: condition B: significant influence
Salaried Members: Condition B: LLPs that are parents of a group

ESM62055 | Salaried Members: Condition B: LLPs that are parents of a group

From HM Revenue & Customs · Employment Status Manual

Page archived. Guidance now on PM257000.