# HMRC sending tax letters to Brits after Supreme Court ruling

- URL: https://talkfuse.com/story/hmrc-sending-tax-letters-to-brits-after-supreme-court-ruling/
- Published: 2026-11-08T21:11:00+00:00
- Updated: 2026-11-08T22:37:01+00:00
- Original publisher: Daily Express (publisher lean: Right)
- Original article: https://www.express.co.uk/finance/personalfinance/2264451/hmrc-sending-tax-letters-brits-llps
- Topics: Government, Politics, World

## Key points

- HMRC is reviewing LLP members’ tax status.
- The BlueCrest ruling distinguished salary from profit sharing.
- LLPs should review members’ pay, rights and contributions.

## Summary

HMRC is contacting limited liability partnerships (LLPs) to check whether some members treated as self-employed should instead be classed as employees for tax purposes. The reviews follow a Supreme Court ruling that set out when payments to LLP members count as salary rather than a share of business profits.

In HMRC v BlueCrest Capital Management (UK) LLP, decided on 1 July, the court found that traders’ pay was based on their individual results, with the firm’s overall profits acting only as a cap. The Government says LLPs should assess whether members’ pay depends on overall profits, have genuine rights to participate in running the firm and have contributed enough of their own funds. Tax specialists advise reviewing agreements and pay arrangements, particularly if HMRC has already opened a compliance check.

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Summarised by TalkFuse (https://talkfuse.com/). Quote the original publisher for the reporting and link this page for the summary and discussion.