Locum agencies and VAT
By Jenny Stone, 18 January 2012
Q: The practice has to pay VAT on the entire amount charged by locum agencies for supplying locum doctors. If the agencies provide a breakdown of the locum GP invoice separate to their own administration charge, could they then not charge VAT on the administration charge and keep the GP charge zero-rated as GP services for patientcare are zero-rated for VAT purposes?
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