(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)
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
It is not unknown for partners to change to employee status
late in their career to obtain the advantages of a retirement
benefits scheme. Such changes are seldom genuine. If it is desired
to provide benefits for an individual who was formerly a partner
assessed under Schedule D and later becomes an employee of the
partnership, it is necessary to obtain our specific prior agreement
(see PN3.5). Let the Divisional Manager see any case where it is
proposed to provide benefits for a "salaried partner" or other
employee who was formerly a partner assessed under Schedule D.
