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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
, see all updates

Value Added Tax: inter-relation with earnings and expenses: VAT and cash earnings

Remuneration earned by an employee or director in the course of an employment does not normally attract VAT.

However, certain fees etc payable to the holder of an office in respect of services provided in carrying on a profession are chargeable to VAT (see EIM15510).