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Contents

Official guidance
Partnership Manual

PM275000 · PAYE and national insurance

  • PM275200 · PAYE
  • PM275300 · National Insurance Contributions (NICs)
  • PM275400 · Class 4 NIC relief for partner's losses
  • PM275500 · Employers class 1 NICs
  1. PAYE and national insurance: contents
  2. PAYE

PM275200 | PAYE

From HM Revenue & Customs · Partnership Manual

The partnership, as an employer, is responsible for operating PAYE on its employees’ salaries and benefits. Note that this does not apply to partners as they are not employees.

Please refer to the guidance at PM131370 for a summary of the PAYE consequences of transferring a business from a general partnership to a Limited Liability Partnership.

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