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VAT and Temporary Employees

Farms and rural businesses that hire temporary staff through an agency have had the status of VAT charged on that supply confirmed in the case of HM Revenue & Customs (HMRC) v Adecco.  The First Tier Tribunal has ruled against Adecco and found that the element of its charges to clients relating to the wages of temporary workers are subject to VAT.  Thus, the HMRC position remains unchanged; that VAT is due on all amounts charged to clients for the supply of temporary workers’ services, irrespective of whether they are employed or non-employed temps.

 

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