- HMRC has updated its view on the VAT treatment of temporary medical staff (locum doctors) following a tribunal decision.
- The tribunal ruled that VAT exemption applies to supplies of locum doctors, including those provided by employment businesses, not just deputising services.
- HMRC is reviewing its policy and will issue further guidance.
- Affected suppliers who overdeclared output tax on locum doctor supplies in the last 4 years may claim a refund.
- Claims require specific procedures, including submitting form VAT652 and following HMRC instructions.
Source: gov.uk
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.
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