Please find below links to
all official information issued by HM Treasury and HM
Revenue & Customs with regards to managed service
companies.
1.
March 2007 – Draft Chapter 9 of Income Tax (Earnings
and Pensions) Act 2003
This contains the definition of a managed service company
and how contractor earnings must be dealt with
2.
March 2007 – Tackling managed service companies:
summary of consultant responses
This contains a summary of responses to the initial proposals
made by the government in December 2006
3.
February 2007 – managed service companies –
transfer of Pay as You Earn and National Insurance Contributions
Debt
This outlines the proposals surrounding the transfer of
3rd party debt from a contractor to the agency
4.
December
2006 –
Tackling managed service companies
This is the initial proposal for new legislation for the
managed service companies
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