Guidance

Managed service company legislation (Spotlight 32)

Tax avoidance schemes that HMRC believe to be live and widely available, to help those using them to avoid tax.

• From: HM Revenue & Customs
• Published: 29 July 2016
• Last updated: 25 February 2020 — See all updates

Documents

Managed Service Company legislation: unpaid PAYE and Class 1 National Insurance contributions avoidance schemes (Spotlight 32)

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‘Spotlights’ warn you about certain tax avoidance schemes which you should be aware of.

Published 29 July 2016
Last updated 25 February 2020 + show all updates

1. 25 February 2020

   Information about the Supreme Courts final decision has been added to section 1.

2. 1 May 2019

   Information added to First-tier Tribunal and Upper Tribunals section about an appeal that took place on 5 March 2019.

3. 29 March 2018

   Updated to remove reference to the first-tier tribunal appeal, as an upper-tier tribunal has taken place.

4. 5 February 2018

   Information had been added about the Upper Tribunal's decision to uphold the First-tier Tribunal's original decision following an appeal.

5. 29 July 2016

   First published.