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

Part V16 Forms and other HMRC material

Part V16 Forms and other HMRC material | Commentary

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

Part V16 Forms and other HMRC material | Commentary

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 ensures that nursing agencies that currently benefit from the concession continue to do so from 1 October 2010.

The nursing agencies' concession

By concession (HMRC regularly reviews these), nursing agencies (or employment businesses that provide nurses

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Business Briefs

RCB/43/10 VAT — “Italian Republic” claims for overpaid VAT – partial exemption implications of the ECJ decision in Nordania Finans

RCB/44/10 VAT — change in the tax treatment of business entertainment of overseas customers

RCB/47/10 VAT — secondary legislation to implement the VAT Technical Directive, the VAT rate increase and other miscellaneous changes

RCB/48/10 Intrastat – thresholds from 1 January 2011

RCB/49/10 VAT—proposals to simplify the “change in use” provisions

RCB/50/10 Proposed changes to the option to tax for supplies of land and buildings (anti-avoidance rule). The introduction of a new “2 per cent occupation rule”

RCB/51/10 VAT — change in treatment of business samples

RCB/52/10 Changes to VAT in January 2011

RCB/53/10 VAT—changes to Lennartz Accounting, the Capital Goods Scheme and legislation for an Extra Statutory Concession which is to be withdrawn

RCB/5/11 VAT—simplification of the “change in use” provisions for buildings zero-rated because they were intended to be used for a relevant residential and relevant charitable purpose

RCB/9/11 VAT—proposed secondary legislation to implement the change in tax treatment of business entertainment of overseas customers previously announced in Revenue & Customs Brief 44/10

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

The nursing agencies' concession

Business Briefs

RCB/43/10 VAT — “Italian Republic” claims for overpaid VAT – partial exemption implications of the ECJ decision in Nordania Finans

RCB/44/10 VAT — change in the tax treatment of business entertainment of overseas customers

RCB/47/10 VAT — secondary legislation to implement the VAT Technical Directive, the VAT rate increase and other miscellaneous changes

RCB/48/10 Intrastat – thresholds from 1 January 2011

RCB/49/10 VAT—proposals to simplify the “change in use” provisions

RCB/50/10 Proposed changes to the option to tax for supplies of land and buildings (anti-avoidance rule). The introduction of a new “2 per cent occupation rule”

RCB/51/10 VAT — change in treatment of business samples

RCB/52/10 Changes to VAT in January 2011

RCB/53/10 VAT—changes to Lennartz Accounting, the Capital Goods Scheme and legislation for an Extra Statutory Concession which is to be withdrawn

RCB/54/10 The European Court of Justice (ECJ) Judgment in AXA UK plc

RCB/1/11 VAT and AMLD—HMRC's treatment of electronic lottery machines and bingo machines

RCB/2/11 VAT—HMRCs' position following the First Tier Tribunal decision in the case of John Price

RCB/3/11 VAT—changes to the option to tax for supplies of land and buildings (anti-avoidance rule)

RCB/4/11 VAT—HMRC's view of the VAT treatment of commercially operated sports leagues

RCB/5/11 VAT—simplification of the “change in use” provisions for buildings zero-rated because they were intended to be used for a relevant residential and relevant charitable purpose

RCB/9/11 VAT—proposed secondary legislation to implement the change in tax treatment of business entertainment of overseas customers previously announced in Revenue & Customs Brief 44/10

RCB/13/11 VAT—clarification of building change of use simplified provisions

RCB/15/11 Penalties—change to HMRC's view of the operation of the delayed tax provisions for inaccuracy penalties

RCB/16/11 VAT—reverse charges within VAT groups – legislating a VAT grouping Extra Statutory Concession (ESC 3.2.2)

RCB/19/11 VAT treatment of supplies of hot food made in the course of catering

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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

The nursing agencies' concession

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH and GUIDANCE

Professional Development