Social Security Contributions and Benefits Act 1992 Section 2(1)(b) and section 15

Social Security Contributions (Limited Liability Partnership) Regulations 2014 Regulations 2B, 2C, 3 and 4.

HMRC has reviewed its interpretation of the law and now considers that sleeping partners are, and should always have been, treated as gainfully employed for the purposes of section 2(1)(b) of the Social Security Contributions and Benefits Act 1992 because:

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.