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  • VAT threshold and pension contributions

    Hello, I’m a sole trader working in theatre. Entertainment structure has always been a bit of an oddity for HMRC. My main client makes pension contributions (as if I were an employee) as do I. My turnover this year has ramped up and as I get closer to the VAT registration threshold I don’t know if these pension contributions count as VAT exempt or “out of scope” or whether the contributions are counted as turnover and will just tip me over the threshold by April. Any advice or information that can help clarify this will be gratefully received. Thanks so much.