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
Latest Posts in "United Kingdom"
- HMRC Guidance: Updates on VAT appeals
- VAT Exemption for Medical vs Cosmetic Treatments: Key Tribunal Guidance for Clinics and Practitioners
- HMRC Updates Guidance on Lost VAT Appeals: New Cases Added and Amended
- VAT Recovery Falls Despite Increased Crackdown on Business Tax Avoidance, HMRC Figures Show
- VAT Late Filing Penalties: Software Failure and Employee Error Not Reasonable Excuse, Appeal Dismissed
