The Social Security Contributions (Limited Liability Partnership) Regulations 2014
| Jurisdiction | UK Non-devolved |
(1) These Regulations may be cited as the Social Security Contributions (Limited Liability Partnership) Regulations 2014.(2) These Regulations come into force on the day after the day on which they are made, and have effect for the tax year 2014–15 and subsequent tax years.(2A) Regulations 2A, 2B and 2C have effect for the tax year 2015-16 and subsequent tax years.(3) Regulations F312B, 3 and 6 extend only to England and Wales and to Scotland and regulations F322C, 4 and 7 extend only to Northern Ireland.In these Regulations— Part 1 and so much of Part 6 of SSCBA 1992 as relates to contributions, andPart 1 and so much of Part 6 of SSCB(NI) A 1992 as relates to contributions.(2) The modification is that “employment” includes membership of an LLP which carries on a trade, profession or business with a view to profit.A person in employment in Great Britain as a member of an A person in employment in Northern Ireland as a member of an for the purposes of the Income Tax Acts an individual is treated by section 863A of ITTOIA 2005 (limited liability partnerships: salaried members) as being employed by an LLP under a contract of service, including where that is the case by virtue of section 863G of ITTOIA 2005 (anti-avoidance) , (“the deemed tax employment”) ; andif the services performed, or to be performed, by the individual as a member of the LLP in the relevant period (as defined in section 863B(3) of ITTOIA 2005) were actually performed (or to be performed) under a contract of service with the LLP, the employment under that contract of service would be employment in Great Britain.the individual (“the Salaried Member”) is to be treated as employed in employed earner's employment by the LLP (being the deemed tax employment) ;any amount treated by virtue of section 863A or 863G(4) of ITTOIA 2005 as employment income from the deemed tax employment, other than employment income under Chapters 2 to 11 of Part 3 of ITEPA 2003 (the benefits code) , is to be treated as an amount of earnings paid to or for the benefit of the Salaried Member in respect of the Salaried Member's employed earner's employment with the LLP;the secondary contributor in the case of an amount of earnings which is an amount of employment income by virtue of section 863G(4) of ITTOIA 2005, the earnings are to be treated as being paid by the LLP to the Salaried Member when the amount mentioned in section 863G(2) (d) of that Act arises.(3) The reference in paragraph (1) (b) to services performed (or to be performed) by the individual as a member of the LLP includes services personally performed by the individual for the LLP under arrangements by virtue of which section 863G(4) of ITTOIA 2005 applies.section 163 (interpretation of Part 11 and supplementary provisions) section 171 (interpretation of Part 12 and supplementary provisions) section 171ZJ (Part 12ZA: supplementary) section 171ZS (Part 12ZB: supplementary) for the purposes of the Income Tax Acts an individual is treated by section 863A of ITTOIA 2005 (limited liability partnerships: salaried members) as being employed by an LLP under a contract of service, including where that is the case by virtue of section 863G of ITTOIA 2005 (anti-avoidance) , (“the deemed tax employment”) ; andif the services performed, or to be performed, by the individual as a member of the LLP in the relevant period (as defined in section 863B(3) of ITTOIA 2005) were
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