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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

HM Revenue & Customs
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Decision types: Transfer of debts of managed service companies

Paragraph 29C of Schedule 4 to the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

Where the PAYE and National Insurance contributions debts of a Managed Service Company (MSC) cannot be recovered from the company, HMRC may transfer the debt personally to other persons, which include

  • the company’s director,
  • the MSC Provider.

A designated team, as yet to be agreed, will issue transfer notices. The transferee may appeal against the decision. If the designated team has any doubt as to the appropriateness of issuing a transfer notice, they should consult PSN PAYE Technical in Shipley.

For further guidance about transfer notices refer to