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Posted Mon, 12 Feb 2024 14:59:49 GMT by Creditcontroller1
We have a customer based in Republic of Ireland with no entity in UK, but are looking for us as a recruitment agency to supply of permanent member of staff who will reside and work in the UK. The fee will be a placement fee and so we consider VAT is chargeable as place of supply is in the UK but the client prefers no UK VAT - could someone help please as we know recruitment can sometimes fall outside normal place of supply rules. A previous HMRC inspector told us if was where the candidate would be working not where the employer is based. Thanks for any assistance
Posted Fri, 16 Feb 2024 15:24:05 GMT by HMRC Admin 25 Response
Hi Creditcontroller1,
The supply of staff would fall under the General Rule of Services for Place of Supply Of Services purposes .
Please see the guidance below:
6. The place of supply rules for services
Please also see section 12.9 which defines a supply of staff:
12. B2C services of a professional, technical, financial, intellectual or other intangible nature supplied to customers outside the UK
Thank you. 

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