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Tax factsheet: Pensions auto-enrolment for partners of LLPs

Pensions auto-enrolment for LLPs
October 2015

This factsheet gives an overview of the pensions auto-enrolment requirements for partners of LLPs.

LLPs should not assume that partners are not within scope for auto-enrolment as they may be classified as workers under the Employment Rights Act 1996 (the ERA).

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