What if the Service Company Provider or the workseeker provide written assurance that the workseekers company is not an MSC?
Some Service Company Providers are providing service companies which HMRC consider to be MSCs but which the Service Providers claim are not. Simply obtaining an assurance from a Service Provider or workseeker would not guarantee that HMRC would not consider transferring an MSC’s debts to a statutorily prescribed third party. However, whether HMRC would consider transferring an MSC’s debts specifically to an employment business would be decided in accordance with our current guidance (see paragraph 4.2 of the MSC Guidance.
