There are several other types of partner to which specific assessment rules apply — namely salaried partners, trust partners and charitable partners, as discussed below.
Salaried partner
Note, a salaried partner is not to be confused with the salaried members rules that apply to LLPs; see B7.514.
A salaried partner is usually an employee who has been given the title for prestige reasons and who is mainly remunerated by a share of the partnership's profits, see B7.108. They are unlikely to be a partner for tax purposes unless they are entitled to participate as principal in the running of the business and share in responsibility for any losses incurred by the partnership1.
The question is one of fact depending on the true nature of the relationship in a particular case2.
Unless the salaried partner is a true partner their earnings are subject to PAYE.
In exceptional cases where the earnings are largely in the form of commission and the individual bears their own expenses, they may be treated
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