As a contractor accountant, you will likely have heard of the MSC legislation as you will need to ensure you are not acting as a Managed Service Company Provider (MSCP).
The MSC legislation specifically exempts accountants from being an MSCP provided that, in the case of an accountant, they are doing no more than providing normal accountancy services in a professional capacity. More information is provided below.
ESM3515 states that “an accountancy/tax advisor, whether or not professionally qualified, who provides advice to clients who are service companies is not an MSC Provider merely by virtue of their client base. The test is whether a person is carrying on a business (or a discernable part of their business) of promoting or facilitating the use of companies to provide the services of individuals.”