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They are saying that a personal service contractor is really a "personal service worker" and therefore should be automatically enrolled.
The 2nd section about holding office in a limited company, of course, is meant to confirm that someone holding office does not necessarily need to be...
The use of "Personal service workers" means disguised employment performed via a limited company.
Although you may concur with a previous poster that "PSC" has no meaning in law; it is still used quite often, for example...
Actually it relates to The Pensions Regulator's definition of "Worker" and would logically be a classification distinct from HMRC's IR35 guidance on deemed employment.
Therefore the question is not "Do I fall under IR35" but "Does The Pensions Regulator classify me as a Worker?".
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It seems that The Pensions Regulator is forcing "auto enrolment" onto one man band corporations which might be caught by IR35.
In my own situation a limited company is being established to take on work which may fall within IR35.
Whilst HMRC can be appeased by "deemed payments"; how should...
I need to form a limited company to take on some contracting work as the agency/client will not accept me as self-employed or PAYE and I don't wish to use an outside Umbrella/PSC.
Would the following assumption be correct;
If HMRC receive enough revenue, at least as much as they would from me...