ESM66000 - Salaried members: global structures Page archived. Guidance now on PM261000.ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý ESM66005 Overseas members ESM66010 Working for the UK LLP ESM66015 Profits from the UK LLP ESM66020 Condition A: global profits ESM66025 Costs plus basis ESM66030 Income from other firms ESM66035 Significant influence ESM66040 Capital of the LLP