Another set of rules supplements the IR35 regime by targeting managed services companies (MSCs)1. A company is an MSC if:
(1) its business consists wholly or mainly of providing (directly or indirectly) the services of an individual to other persons;
(2) payments are made (directly or indirectly) to the individual or associates of the individual of an amount equal to the greater part or all of the consideration for the provision of the services;
(3) the way in which those payments are made would result in the individual or associates receiving payments of an amount exceeding that which would
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234