Commentary

BB/10A/04 VAT—hire of self-employed staff by employment bureaux: further guidance

Part V16 Forms and other HMRC material

BB/10A/04 VAT—hire of self-employed staff by employment bureaux: further guidance

BB/10A/04 VAT—hire of self-employed staff by employment bureaux: further guidance

Business Brief, Issue 10. 22 March 2004

This Business Brief article provides guidance on the treatment of employment bureaux acting as agents or principals for VAT purposes when hiring out self-employed staff.

Business Brief 2/04 confirmed that the staff hire concession, which applies to employment bureaux that employ their own staff, will continue for 18 months after the relevant DTI regulations (the Conduct of Employment Agencies and Employment Businesses Regulations 2003) take effect in July 2004, after which Customs will review the continuing need for the concession.

Customs have now also confirmed there

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