Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Personal service definition

What does Personal service mean? Personal service means physically handing the document to the person to be served so they receive it directly. A claim form must be personally served only where the rules or court order require it; otherwise other methods apply. England and Wales (defined in cpr 6.5(3)): on an individual, by leaving it with that person; on a company or other corporation, by leaving it with a person holding a senior position; on a partnership, by leaving it with a partner or a person in control or management at its principal place of business. Scotland: personal service is executed by a sheriff...

UK personal service companies: structure, tax advantages and compliance across IR35/off-payroll, MSC, agency and offshore intermediaries, CIS and VAT

Published by a LexisNexis Tax expert

Practice notes

An individual can deliver their services in several distinct forms indeed. The predominant model is an employment relationship, broadly requiring the employer to run PAYE on sums paid to the employee, comply with real time information (RTI) reporting duties, pay employer national insurance contributions (NICs), and observe a wide range of relevant employment law obligations. The employee is typically paid earnings only after income tax and employee NICs. A notable minority in the UK operate as self-employed, often providing their services straight to their customers and clients. These individuals must personally report and settle their own income tax and NICs liabilities independently. It is, in the end, a (sometimes intricate) factual assessment in every case whether a worker is self-employed or not. For further detail on how this is assessed, see Practice Note: Establishing employment status—from a tax and NICs perspective. Another arrangement is for the worker to render services via an intermediary entity, for example a personal service company (PSC) or a partnership. There can be a variety of commercial and other motives for using such a structure...

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Web page updated on 22/05/2026

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