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Partnerships review: limited liability partnerships: treatment of salaried members

This Tax Information and Impact Note is aimed at Individual members of a limited liability partnership

Last fetched 04 May 2026 · gov.uk

Documents

Partnerships review: limited liability partnerships: treatment of salaried members application/pdf

At a glance

TypePolicy paper

First published07 Mar 2014

Last updated07 Mar 2014

Organisations

HM Revenue & Customs

Topics

Income Tax and National InsurancePaying HMRC

Source

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