Overview

managed service company


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A company whose business consists wholly or mainly of providing the services of an individual, who receives payments from the company in the form of dividends and payments for expenses rather than salary. From 2007 PAYE is payable on (broadly) all payments made by a managed service company to an individual whose services are provided by that company (Finance Act 2007 Sch 3).

Subjects: Accounting — Law.


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