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VAT and Staff Supply

 
Continuing our series of basic informative articles Roger Burrows National Head of VAT at Grant Thornton discusses the common VAT issues arising from the employment and supply of staff
 
VAT can apply to staff-related costs where staff are supplied to a third party for a consideration. Given the considerable cost of a wage bill an error can have a major impact especially where the parties involved are not otherwise required to register for VAT or are restricted in their VAT recovery.
 
To make matters worse there is little mention of staff and employment in VAT legislation the position being heavily reliant on extra-statutory material published by HMRC.
 
This article outlines the VAT implications of the more commonly encountered staff issues. For ease of...
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