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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.8A Navigating indirect and third party employment relationships /An overview of the rules affecting indirect and third party relationships / E4.856 Managed service companies

E4.856 Managed service companies

Personal and employment tax

Managed service companies are generally limited companies set up by a 'managed service company provider' providing the services of an individual to an end client. The 'managed service company provider' will be in the business of setting up managed service companies and usually undertakes at least some of the administrative

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E4.507S Operation of the charge on securities with artificially enhanced market value

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

E8.810 Application for a National Insurance number

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A4.557 Late filing penalties—company tax returns

E5.406 Employees of European Union delegations—tax exemptions

E8.271 Liability for Class 1A contributions

E8.811 National Insurance number—refusal of application

C2.1231 Leases—deemed premiums

E4.1118 Calculation and payment of tax due on retrospective income

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

C3.305 Rollover relief—time limit for acquisition of replacement assets

E4.115 Employment income—place of performance of duties

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

D6.233 Rights issue—sale of rights nil paid

I5.1304 Beneficiary with contingent interest