Commentary

RCB/40/10 VAT—supplies of nurses, nursing auxiliaries and care assistants by state regulated agencies

Part V16 Forms and other HMRC material

RCB/40/10 VAT—supplies of nurses, nursing auxiliaries and care assistants by state regulated agencies

RCB/40/10 VAT—supplies of nurses, nursing auxiliaries and care assistants by state regulated agencies

Revenue & Customs Brief, Issue 40. 22 September 2010

This brief announces a consequential amendment to the nursing agency concession (previously detailed in HM Revenue & Customs (HMRC) Brief 12/10) that allows VAT exemption of certain services provided by nursing agencies (the Nursing Agencies' Concession).

With effect from 1 October 2010 (as a result of changes announced in the Health and Social Care Act 2008), the legal requirement for nursing agencies to be registered under the Care Quality Commission will cease and responsibility for quality standards will pass to those organisations that provide the regulated activity.

This consequential amendment

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