Who is an employee for VAT Recovery?

Recently we have seen more questions on this from authorities. Also, various interesting businesses from; Partnerships, Building Management, Construction, Infrastructure and Sports which have more exposure to this. With the EURO 2020 just over and the Olympics ongoing this is particularly relevant

So, let’s clarify this, Employees are NOT:
– Candidates, i.e. potential employees who have not yet signed an employment contract
– Shareholders, i.e. owners of the business which are not employed by the business
– Others, i.e. more obvious non-employees, including retirees, families, other 3rd parties (customers, partners, suppliers, etc.)

Employees can BE:
– Staff, including temporary staff
– Directors, Partners
– Self Employed

Source Richard Haye

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