Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment she has made of the adequacy of the enforcement of legislation relating to managed service companies on chartered providers of accountancy services.

The managed service companies legislation tackles specific tax avoidance arrangements that disguise employment in order to not pay the right tax. Ordinary tax advisory and accountancy services do not come within scope of these rules.

In November 2024, HMRC published Spotlight 67 explaining how the legislation works and what activities fall outside its scope.