VTAXPER33000 - Issues to consider: Employment status: Introduction and law

VTAXPER32000 can help you to decide whether a supply has been made by a self-employed person acting independently or by an employee acting on behalf of his or her employer.

The law

UK VAT law on the question of employment status is expressed in the VAT Act 1994 as follows.

VAT shall be charged on any supply of goods or services made in the United Kingdom, where it is a taxable supply made by a taxable person in the course or furtherance of any business carried on by him.