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Beta This part of GOV.UK is being rebuilt � find out what beta means

  1. Home
HMRC internal manual

Partnership Manual

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
14 April 2025 - See all updates
  1. Back to contents
  2. PM250000
  3. PM255000

PM255600 - Disguised salary

  1. PM255605
    Introduction
  2. PM255610
    Piecework
  3. PM255620
    Fees generated
  4. PM255630
    Bonus: contents
  5. PM255640
    Divisions of a business
  6. PM255650
    Guaranteed payments/floors
  7. PM255660
    Caps on profit shares
  8. PM255670
    Drawings on account of profit share or disguised salary
  9. PM255680
    Disguised salary: profit share realistic view
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