For updates affecting this Division please see Part E0 Updates
Overview of MSC provisions
E4.901 Managed service companies (MSCs)—overview
For the latest New Development, see ND.2756.
What is an MSC?
Managed service companies (MSCs) are generally limited companies providing the services of a single worker to an end client. What makes these companies MSCs is that the company has been set up by an MSC provider (see E4.909A). The MSC provider will be in the business of setting up MSCs and usually undertakes at least some of the administrative work of running the MSC. Where this MSC provider is 'involved with' the MSC (see E4.910B), then the MSC legislation will apply. 'Involved with' is detailed later but essentially means that the MSC provider is making its money by linking its income to the services provided by the worker.
The term encompasses a variety of practical structures, including composite companies in which a number of workers
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Web page updated on 17 Mar 2025 16:04