Policy paper

National Insurance contributions: Limited Liability Partnerships

Draft regulations and explanatory memorandum to bring into effect the Limited Liability Partnership section of the National Insurance contributions Act 2014.

From:
HM Revenue & Customs
Published
16 April 2014

Documents

PDF, 29.9 KB, 4 pages

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PDF, 44.4 KB, 4 pages

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Details

皇冠体育app National Insurance Act 2014 makes provisions for the treatment of certain members of Limited Liability Partnerships as employees of the partnership. 皇冠体育appse draft regulations cover the effects of this on National Insurance contributions.

Updates to this page

Published 16 April 2014

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