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HMRC internal manual

Employment Status Manual

Basic principles: off-payroll working:managed service companies and off-payroll working

For all payments made up until 5 April 2017, if the intermediary is also a managed service company (MSC) then the MSC legislation at Chapter 9 ITEPA 2003 applies, not the intermediaries rules at Chapter 8.

For all payments made on or after 6 April 2017 where the client is a public authority and the intermediary is a MSC which satisfies the conditions at ESM9000 the rules at Chapter 10 ITEPA 2003 and The Social Security (Miscellaneous Amendments No.2) Regulations 2017 will apply.

For all payments made on or after 6 April 2017 where the client is not a public authority as defined at ESM9020 the MSC legislation will continue to operate as before.