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Where a member is a Non-UK resident, that does not affect the Salaried Member legislation. If a member satisfies the three conditions then he or she is a Salaried Member.

Example

This example shows that residence is not a factor in deciding if someone is a Salaried Member.

D is French resident member of the UKF LLP. She works in the Paris Office and receives a salary of £75,000, has no say in the running of the LLP and has contributed no capital to the LLP.

D is a Salaried Member and treated for UK purposes as an employee.

»Ê¹ÚÌåÓýapp fact that she is French resident does not alter her status for the purposes of the Salaried Member legislation. »Ê¹ÚÌåÓýapp normal employment income rules will determine to what extent she is taxable on her income in the UK. Her French tax status is a matter for the French tax authorities.