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Nursing Agencies VAT Concession
Not Available to Umbrella Providers
Be Aware

As a result of the changes made to workers in the public sector we have seeing a growing number of umbrella companies seeking to apply the nurses VAT concession to nurses supplied through an employment business. Many umbrella providers seem to have interpreted this to mean that the same rules will flow down to them, which is simply not the case.

HMRC has confirmed their views on the concession and how it should be treated by an umbrella company.

HMRC's View
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