I have a client who is paying the CITB levy they have no employees only sub contractors they have received refunds for training from the CITB, no paperwork has been suppplied , I have few questions
1. should this income be included on the VAT return as a box 6 item (I assume outside the scope for VAT)
2. where should the income be recorded ? as other Taxable income or non taxable income or offset against cos:subcontractors
Any advice would be appreciated.