On 9 October 2020, HMRC published new and extensive guidance covering the application of VAT across the recruitment sector.
In this summary, we cover key highlights from HMRC’s VAT Taxable Person Manual, which aims to address issues around the VAT status across the range of employment models currently adopted by the sector.
From HMRC’s comprehensive procedure notes, it is clear they are focusing on more complex delivery models, including direct engagement and joint employment.
Source: rsmuk.com
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