VAT - Medical Staff

VAT - Medical Staff

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Hi All,

A registered charity has staff on secondment from an NHS Trust. The staff are registered occupational therapists.

The NHT trust invoices the charity quarterly for the labour costs of these employees.

Does this fall into the Rapid Sequence decision and it is a supply of staff and therefore VATable at standard rate? Currently the trust is invoicing the charity with no VAT applied to the invoices.

Cheers,
John

Replies (3)

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By Les Howard
08th Feb 2016 14:47

Supply of staff!

This is potentially complex, and you should engage a specialist to do more research.

There are some possibilities for you to consider:

1. concessions for staff secondment - Notice 700/34, para 4.

2. secondment of staff by charities - Notice 701/1, para 5.17

3. is the supply by the Trust not being made in the course of its business?

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By shaun king
08th Feb 2016 22:16

Why?

Why would you be concerned with what the NHS is classifying the liability of the supply as? The workings of the NHS and the concessions afforded it can be both complex and at times difficult to understand. If they are not charging you VAT don't worry about it. 

 

If they are charging you VAT then recover it if the charity is eligible. As to Rapid Sequence I think the position from HMRC is shhhhhhhhh and pretend it didn't happen!!

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By mrme89
15th Feb 2016 15:57

Thanks both. Much appreciated.

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