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HMRC internal manual

Employment Status Manual

From
HM Revenue & Customs
Updated
, see all updates

Managed Service Companies (MSC): contents

  1. ESM3505
    Managed Service Companies: Introduction and background
  2. ESM3510
    Managed Service Companies: Meaning of Managed Service Companies (MSC)
  3. ESM3515
    Managed Service Companies: MSC Providers
  4. ESM3520
    Managed Service Companies: MSC Provider involved with the company
  5. ESM3525
    Managed Service Companies: Meaning of Associate
  6. ESM3530
    Managed Service Companies: Worker treated as receiving Earnings from Employment
  7. ESM3535
    Managed Service Companies: Calculating the Deemed Employment Payment (DEP)
  8. ESM3540
    Managed Service Companies: How to calculate the deemed payment: step by step guide
  9. ESM3545
    Managed Service Companies: Calculating the Employer’s Class 1 NICs
  10. ESM3550
    Managed Service Companies: Step by Step Guide for working out the DEP and Employer’s Class 1 NICs
  11. ESM3555
    Managed Service Companies: Deduction for Deemed Employment Payment (DEP) - IT Trading and Other Income and Corporation Tax
  12. ESM3560
    Managed Service Companies: Application of the Income Tax and NICs rules: The Deemed Employment Payment (DEP)
  13. ESM3565
    Managed Service Companies: Application of the tax rules – MSC Offshore
  14. ESM3570
    Managed Service Companies: Application of the tax rules: travel expenses
  15. ESM3575
    Managed Service Companies: Application of the NICs rules – partnership annual earnings periods
  16. ESM3580
    Managed Service Companies: Avoidance of Double Taxation
  17. ESM3585
    Managed Service Companies: Claims for relief in respect of dividends
  18. ESM3590
    Managed Service Companies: VAT
  19. ESM3595
    Managed Service Companies: Offshore MSCs
  20. ESM3600
    Managed Service Companies: Workers paid through
  21. ESM3605
    Managed Service Companies: MSC Legislation and IR35
  22. ESM3610
    Managed Service Companies: MSC Legislation and Employment Businesses and Agencies
  23. ESM3615
    Managed Service Companies: MSC Transfer of Debt Provisions - Legislation
  24. ESM3620
    Managed Service Companies: The MSC Debt
  25. ESM3625
    Managed Service Companies: Transferring the Debt
  26. ESM3630
    Managed Service Companies: Roles and Responsibilities
  27. ESM3635
    Managed Service Companies: The Process
  28. ESM3640
    Managed Service Companies: Appeals
  29. ESM3645
    Managed Service Companies: Nature of the Debt following the issue of a Transfer Notice
  30. ESM3655
    Managed Service Companies: Appendix A: Transfer of Income Tax (PAYE) and Class 1 National Insurance Contributions of Managed Service Companies
  31. ESM3660
    Managed Service Companies: Appendix B: Transfer of Income Tax (PAYE) and Class 1 National Insurance Contributions (NICs) of Managed Service Companies
  32. ESM3665
    Managed Service Companies: Appendix C: Transfer of Income Tax (PAYE) and Class 1 National Insurance Contributions of Managed Service Companies
  33. ESM3670
    Managed Service Companies: Appendix C Supplement: Transfer of Income Tax (PAYE) and Class 1 National Insurance Contributions of Managed Service Companies
  34. ESM3675
    Managed Service Companies: Appendix D: Wording of a Formal Section 8 Decision where the MSC Legislation Applies
  35. ESM3680
    Managed Service Companies: Text Flow Chart: Transfer of Income Tax (PAYE) and Class 1 National Insurance Contributions of Managed Service Companies