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
University of Bath researchers are looking at the geopolymerisation of natural soils to meet future building needs.
The Sainsbury’s-owned group is creating the roles as part of a major push.
More than 4,000 images recently discovered by Historic England show medical staff training, working and enjoying their time off.