A start-up Recruitment Agency just signed up with us and indicated that they have applied and been granted VAT flat rate scheme but cannot remember the rate....Checked the relevant HMRC website (http://www.hmrc.gov.uk/manuals/frsmanual/FRS7200.htm ) but cannot find the specific flat rate relating to recruitment agencies/services. I called HMRC and they couldn't help either but said 'it is down to the business to decide?' - Can anyone acting for recruitment agencies on the VAT flat rate scheme help in confirming the rate they apply in their VAT returns. Many thanks for your help
Replies (5)
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I would call HMRC again and hopefully you will speak with a different person. I have called twice this year to find out flat rates and been told both times.
Good Luck!
Business services that are not listed elsewhere - 12%
That's what I have used - for recruitment more of the "Search" variety.
online vat registration does it for you
If you use the HMRC online vat registration service and opt for flat rate you will be asked to select your business type by companies house SIC code, If you search on recruitment it will come up with three subtypes all of which give you 12% as the relevant rate.
VAT600FRS - Application to join FRS
Wish to join from start of current VAT quarter rather than start of next quarter. Would a cat in hell stand a chance?