Following on from the consultation documentation issued on 20 May 2013 for proposals to address disguising employee/employer relationships through membership of an LLP (Partnerships: A Review of two Aspects of the Tax Rules), HMRC have now issued a Tax Information and Impact Note (TIIN) setting out that secondary legislation will provide for the re-categorisation of certain members of LLPs in defined circumstances as employees for National Insurance purposes.

The measure will have affect from 6 April 2014, despite the above consultation process still being on going.

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