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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.9 Managed service companies /Managed service companies—guidance / E4.902 HMRC guidance

E4.902 HMRC guidance

Personal and employment tax

E4.902 HMRC guidance

HMRC guidance on MSCs is found at ESM3500–ESM3680. This guidance has a number of purposes, one of which is to provide help for those businesses trying to establish

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D6.503 International movement of capital—reportable transactions and events

E5.607 Corporate members

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

I7.333A Companies and replacement APR property

I7.323 APR and successions

I7.504 Designation for the conditional exemption

E8.810 Application for a National Insurance number

A1.543 Welsh GAAR

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

E4.1318 Special mixed fund rules

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

E4.115 Employment income—place of performance of duties

B3.1006 The relevant interest

E4.1167 Payments made after leaving and after issue of form P45

B5.846 Charities and close companies

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

C2.1016 Option to subscribe for shares in a company (share warrants)

I5.1304 Beneficiary with contingent interest