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HMRC internal manual

Employment Status Manual

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HM Revenue & Customs
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Managed Service Companies (MSC): Deduction for Deemed Employment Payment (DEP) - IT Trading and Other Income and Corporation Tax

For the purpose of calculating the profits of a trade, profession, or vocation carried on by which is treated as making a DEP in connection with the trade, profession, or vocation, see s164A, Part 2, Chapter 11, ITTOIA 2005; s141, Chapter 9, Part 3 CTA 2009.