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Intermediary Service Vehicle (ISV) income and tax

​About Intermediary Service Vehicle (ISV) income

ISV rules were introduced from 1 January 2013. They apply when you put a company between yourself and the person or organisation that employs you so that the company receives payment for the services provided rather than you.

You may also know ISV's under the name of personal service companies.

How ISV's are taxed

If the ISV rules apply you will be taxed on attributable earnings which are calculated as follows:

The payments made during the year of assessment by the 'employing' person or organisation to your ISV company less:

  1. any payment of salary or wages etc. from the ISV company to you (this should be declared on your tax return and is subject to ITIS)
  2. any employer social security contributions made by the ISV company in respect of the payment of salary or wages identified in 1 above
  3. any other payment made by the ISV company in the year which, if it had been paid by you would have been an allowable tax deduction

ISV guidance notes

Download our guide to ISV's for help about rules and taxation.

Download ISV guidance notes (size 43kb) ​

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