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21 March 2007

Tackling Managed Service Companies: summary of consultation responses

Background

The Government published a consultation document Tackling Managed Service Companies at the 2006 Pre-Budget Report. This document explained in detail the problem of Managed Service Companies (MSCs), set out measures to tackle them, and included draft legislation and questions for consultation.
Further draft legislation was published on 8 February 2007 allowing the PAYE debts of MSCs to be transferred to appropriate third parties. In this document, Managed Service Companies: Transfer of Pay as You Earn and national insurance contributions debts, the Government asked for views on whether this draft legislation achieved the aims set out in the consultation document.

Today's announcement

The summary of responses to the consultation and the Government's approach, informed by that consultation, is published today.

The document is available in Adobe Acrobat Portable Document Format (PDF). If you do not have Adobe Acrobat installed on your computer you can download the software free of charge from the Adobe website. For alternative ways to read PDF documents and further information on website accessibility visit the HM Treasury accessibility page.

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