ESM9015 - Basic principles: off-payroll working:managed service companies and off-payroll working

For all payments made up until 5 April 2017, if the intermediary is also a managed service company (MSC) then the MSC legislation at Chapter 9 ITEPA 2003 applies, not the intermediaries rules at Chapter 8.

For all payments made on or after 6 April 2017 where the client is a public authority and the intermediary is a MSC which satisfies the conditions at ESM9000 the rules at Chapter 10 ITEPA 2003 and »Ê¹ÚÌåÓýapp Social Security (Miscellaneous Amendments No.2) Regulations 2017 will apply.

For all payments made on or after 6 April 2017 where the client is not a public authority as defined at ESM9020 the MSC legislation will continue to operate as before.