ESM2010 - Agency workers: partners or members of an unincorporated body

Section 134(3) ICTA 1988/Section 46 ITEPA 2003

Where an individual renders the services as a partner in a firm or as a member of an unincorporated body, the remuneration is treated as his or her income and not as income of the firm or body. The remuneration is therefore chargeable under Schedule E/as employment income, and PAYE should be operated.

For NICs purposes, if you consider that a partner in a firm or a member of an unincorporated body is within the Regulations, please contact PSN (Technical).

See ESM2011 below regarding professional workers.