桔子视频

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

Division E4.9 Managed service companies

Personal and employment tax

Division E4.9 Managed service companies

View full volume

E4.901 Managed service companies (MSCs)鈥攐verview

E4.902 HMRC guidance

E4.903 Relationship with existing employment tax law

E4.907 Summary鈥攖he components of the MSC definition

E4.908A Managed Service Company (MSC)

E4.909A MSC Provider

E4.910A HMRC Guidance for employment businesses

E4.910B Whether an MSC provider is 'involved with' the company

E4.910C Steps in calculating the deemed employment payment

E4.910D Treatment of payments other than cash to the worker

E4.910E Commencement dates

E4.911 Worked example

E4.912 Offshore considerations

E4.913 Relief for double taxation

E4.914 Deduction of deemed employment payment from profits

E4.915 Debts arising under the MSC regime

E4.916 Specified persons

E4.917 'Relevant debts'

E4.918 Transfer of the debt

E4.921 Appeals against transfer notices

E4.922 Refunds where debt collected through transfer notices exceeds the relevant debt

E4.923 HMRC Guidance on the issue of transfer notices

E4.924 Background to the introduction of the MSC legislation

E4.925 ...

Access the definitive source of direct tax intelligence with Tolley+™ Research.

Access the definitive source of direct tax intelligence with Tolley+™ Research.