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Personal Services Company

A Personal Services Company (PSC) sells the work of an individual or small group of individuals, and is owned and operated by that individual or small group of individuals as a limited company. The term PSC was originally used by HMRC in relation to the introduction of the IR35 legislation in 2000. See: Check your employment status for tax purposes Employment Rights of Workers and Employees How to work out if you are an employee or self-employed