Market leading insight for tax experts
View online issue

VAT: Health professionals

VAT: Health professionals

HMRC has clarified its policy on supplies by an 'employment business' of health professionals nursing auxiliaries care assistants and support workers. Revenue & Customs Brief 12/10 includes guidance on the supply of locum GPs nurses nursing auxiliaries and care assistants.

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.