HMRC is aware of this issue and we are actively looking into it to ensure the right tax is paid. A placement for a period of one or a few shifts is clearly not consistent with a contract of employment but, rather, a supply of staff by the agency, liable to VAT in full.
NHS Trusts can either employ people and assume the responsibilities that go with that or use agency staff and incur VAT in full. That choice is for NHS managers but the VAT rules are clear.
More top news
Did the International Space Station take a wrong turn?
The wife of a British aid worker held by Islamic State militants has recorded a message to his captors appealing for his life to be spared.
Even if you're having a tough day in the office, it's unlikely to be as difficult as the one facing the director of the US Secret Service.