The managed service company (MSC) rules apply when the following conditions are all met (ITEPA 2003, s. 61D):

the MSC directly or indirectly provides the services (‘relevant services’) of an individual worker;

the worker (or his associate) receives from any person a payment or benefit (see below) that can reasonably be taken to be in respect of the services; and

the payment or benefit is not taxable as earnings within ITEPA 2003, Pt. 3, Ch. 1 (i.e. as salary or wages subject to PAYE and NIC).

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