PSI3.1.21 - Membership of Schemes: Eligibility - Schedule E Employers

(This archived guidance relates to HMRC discretionary practice before the 6th April 2006. For current guidance on Registered Pension Schemes see the Registered Pension Schemes Manual)

Some people who are taxable under Schedule E employ another person to assist them in their job. An example of this is an insurance salesman who employs his wife to help keep up with his paperwork etc.

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