- HMRC has updated its VAT guidance on the supply of temporary medical staff (locum doctors) following a tribunal decision.
- The First-tier Tribunal ruled that VAT exemption applies to supplies of locum doctors as deputies, even when filling vacant posts, contrary to HMRC’s previous interpretation.
- Businesses can claim a refund of overpaid VAT on locum doctor supplies from the last four years by adjusting VAT returns or submitting an error correction notification (form VAT652).
- HMRC advises businesses to consider the impact on input tax recovery and to claim only the net amount when seeking refunds.
- Detailed guidance from HMRC will be published in due course.
Source: icaew.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "United Kingdom"
- FTT: Yourway Transport Entitled to Recover Import VAT on EU Drug Deliveries, Not UK or Non-EU
- Court of Appeal Confirms FTT’s Supervisory Jurisdiction Over HMRC Discretion in Input Tax Cases
- FTT Upholds HMRC’s Best Judgment VAT Assessments Against Complete Electrical Services (NW) Ltd
- HMRC Updates List of VAT-Exempt Investment Gold Coins in VAT Notice 701/21A
- VAT Registration Reference Now Required for Business Tax Account Enrollment to Prevent Fraud
