Published on 4 Jan 2008
The legislation under which PAYE and NIC debt of a Managed Service Company can be transferred to a third party, which may include Employment Businesses, comes into force on 6 January 2008.
See the HMRC's MSC Guidance via the following link :
http://www.hmrc.gov.uk/employment-status/msc-guidance-july07.pdf
Posted by Site Administrator