ESM3500 - Managed Service Companies (MSC): contents

1. ESM3505

   Managed Service Companies: Introduction and background
2. ESM3510

   Managed Service Companies: meaning of Managed Service Companies (MSC)
3. ESM3515

   Managed Service Companies: MSC Providers
4. ESM3520

   Managed Service Companies: MSC Provider involved with the company
5. ESM3525

   Managed Service Companies: Meaning of Associate
6. ESM3530

   Managed Service Companies: Worker treated as receiving Earnings from Employment
7. ESM3535

   Managed Service Companies: Calculating the Deemed Employment Payment (DEP)
8. ESM3540

   Managed Service Companies: How to calculate the deemed payment: step by step guide
9. ESM3545

   Managed Service Companies: Calculating the Employer’s Class 1 NICs
10. ESM3550

    Managed Service Companies: Step by Step Guide for working out the DEP and Employer’s Class 1 NICs
11. ESM3555

    Managed Service Companies: Deduction for Deemed Employment Payment (DEP) - IT Trading and Other Income and Corporation Tax
12. ESM3560

    Managed Service Companies: Application of the Income Tax and NICs rules: The Deemed Employment Payment (DEP)
13. ESM3565

    Managed Service Companies: Application of the tax rules – MSC Offshore
14. ESM3570

    Managed Service Companies: Application of the tax rules: travel expenses
15. ESM3575

    Managed Service Companies: Application of the NICs rules – partnership annual earnings periods
16. ESM3580

    Managed Service Companies: Avoidance of Double Taxation
17. ESM3585

    Managed Service Companies: Claims for relief in respect of dividends
18. ESM3590

    Managed Service Companies: VAT
19. ESM3595

    Managed Service Companies: Offshore MSCs
20. ESM3600

    Managed Service Companies: Workers paid through
21. ESM3605

    Managed Service Companies: MSC Legislation and IR35
22. ESM3610

    Managed Service Companies: MSC Legislation and Employment Businesses and Agencies
23. ESM3615

    Managed Service Companies: MSC Transfer of Debt Provisions - Legislation
24. ESM3620

    Managed Service Companies: The MSC Debt
25. ESM3625

    Managed Service Companies: Transferring the Debt
26. ESM3630

    Managed Service Companies: Roles and Responsibilities
27. ESM3635

    Managed Service Companies: The Process
28. ESM3640

    Managed Service Companies: Appeals
29. ESM3645

    Managed Service Companies: Nature of the Debt following the issue of a Transfer Notice
30. ESM3655

    Managed Service Companies: Appendix A: Transfer of Income Tax (PAYE) and Class 1 National Insurance Contributions of Managed Service Companies
31. ESM3660

    Managed Service Companies: Appendix B: Transfer of Income Tax (PAYE) and Class 1 National Insurance Contributions (NICs) of Managed Service Companies
32. ESM3665

    Managed Service Companies: Appendix C: Transfer of Income Tax (PAYE) and Class 1 National Insurance Contributions of Managed Service Companies
33. ESM3670

    Managed Service Companies: Appendix C Supplement: Transfer of Income Tax (PAYE) and Class 1 National Insurance Contributions of Managed Service Companies
34. ESM3675

    Managed Service Companies: Appendix D: Wording of a Formal Section 8 Decision where the MSC Legislation Applies
35. ESM3680

    Managed Service Companies: Text Flow Chart: Transfer of Income Tax (PAYE) and Class 1 National Insurance Contributions of Managed Service Companies