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VAT Taxable Person Manual

HMRC has archived and then issued new VAT Taxable Person manuals on employment bureaux.

gov.uk

The new manuals are:

This manual describes what an employment bureau is and that when it is acting as an employment business it is making a taxable supply of staff. Reference is also made to employment legislation and the staff hire concession (withdrawn in 2009). Reference is made to Adecco CoA [2018].

Source gov.uk

The four possible supply situations – These are that the bureau acts as: as a principal, agent for the client, agent for the worker and agent for both employer and worker

Source gov.uk

The supply possibilities – This gives more details and examples of each of the four possible supply positions.

Source gov.uk

How to decide – This begins by stating that the key is to establish the facts. It also goes on to talk about cases such as Adecco UT [2017], and Reed Personnel Services Ltd, QB [1995].

Source gov.uk

Specific circumstances – This covers topics such as Personal Service Companies, ‘Direct engagement’ schemes/models, Umbrella companies, Nursing Agencies and HGV Drivers

Source gov.uk

 

 

 

 

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