Will HM Revenue & Customs (HMRCs) views on which companies are Managed Service Companies increase the risk to Employment Businesses having debts transferred to them?
HMRC will continue to apply its guidance and policy in terms of whether a debt would be transferred to an employment business/agency. That is, there would have to be evidence of active involvement by the Employment Business/Agency in the workers’ provision of their services through a Managed Service Company (MSC) (see paragraph 4.2 of the MSC Guidance).
