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...

PSC inside IR35: Is the end client responsible for SSP?

Read full title

Published by a LexisNexis Employment expert

Q&As

IR35

The off-payroll IR35 framework applies where:

from 6 April 2017, the engager is a public authority; and
from 6 April 2020, a private sector organisation (other than one that is ‘small’) hires a worker via an intermediary, for example a Personal service Company (PSC).

The legislation takes effect in respect of payments made on or after those dates, even where such payments relate to services delivered before those dates. This applies without regard to precisely when the work was performed.

In essence, and in practical terms, the off-payroll IR35 rules move the task of deciding whether IR35 applies from the PSC to the end Client in relevant cases and, where IR35 does apply, they place the duty to deduct income tax and National Insurance contributions (NICs) on the party nearest to the PSC in the contractual chain (whether that is the end client contracting directly with the PSC, or another intermediary within more complicated contractual structures).

IR35 is engaged where, ignoring the PSC, the arrangements would amount to a contract of employment between the worker and the end client...

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

Web page updated on 27/05/2026

Popular documents

Using the Judicial College Guidelines to assess general damages in personal injury claims

When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...

Tomlin orders in England and Wales: CPR guidance on drafting, confidentiality, approval, variation, enforcement, limitation, CCA issues, court-specific requirements, sample wording and precedents

This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...

Precedent: Deed of Surrender of Lease with Optional Premium, Settlement and Release, Landlord, Mortgagee and Guarantor Consents, Reimbursement and HM Land Registry Provisions (England and Wales)

Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...

Precedent Statutory Declaration: Standard Wording under the Statutory Declarations Act 1835

I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...