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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

HM Revenue & Customs
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Notices of decision: Covering letter: Managed service companies

DANSP43100 explains that with most notices of decision you will issue a covering letter. When issuing decisions as described in DANSP40700, which show that the

  • services of an individual (the worker) are provided (directly or indirectly) by a managed service company (the MSC),
  • worker, or an associate of the worker, receives (from any person) a payment or benefit which can reasonably be taken to be in respect of the services, and
  • payment or benefit is not earnings derived from an employed earner’s employment of the worker with the MSC,

include the following text in covering letters