Here to help

Following the introduction of the Managed Service Company Legislation in April 2007 there are now only three compliant options when working on contract in the UK.

• Become PAYE Employee of the end client or agency.
• Become an Employee of an Employment Management Company (Umbrella Scheme).
• Become a Director and Shareholder in your own small Owner Managed Business.

It is not the purpose of this website to get involved in the merits of each, but we are happy to confirm that the above, even following the introduction of the MSC legislation, are still considered by HMR&C to be acceptable methods of contracting and they have issued specific exemptions for the last two options.

Any agency or client can contract to a company controlled by the individual contractor, as long as they simply appoint an accountant to deal with their compliance and to give ad-hoc advice, such an arrangement will not be considered an MSC scheme. However, it is clear that a number of former MSC providers are still operating MSC products today.

Any agency or client contracting with an Employment Management Company / Umbrella Company will not be subject to the Assignment of Debt Provisions, as such companies are exempt from the MSC Legislation.

I-PAYE only offers compliant products and as such we are pleased to advise our current services packages are as follows: -

• Express                              (UK Contracts between £8.00 and £16.00 per hour)
• Balance                              (UK Contracts on more than £16.00 per hour)
• EMEA                                  (UK Workers working in Europe, the Middle East and Africa)
• International Working      (Workers working outside of the United Kingdom)

The full service details are alongside.