Can anybody advise what the conditions are for a business (e.g. employment agency) to use "staff hire concession" and therefore charge vat on its invoices acting as agent? For example, who must the worker have a contract of employment with (the agent or the principal) and who must pay the worker's salary and associated costs? And, if the contract should be between principal and worker , can the worker be on the agency's payroll? How should the invoice disclose the relationship between temp and agency? Many thanks.
james
james
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RTFM?
The information you need is contained in VAT Notice 700/34 and Business Briefs 2 and 10/04.
You can find them here: