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HMRC internal manual

VAT Taxable Person Manual

Particular trades: employment bureaux including nursing agencies: information to obtain

  1. Copies of advertising, marketing and promotional material used to attract:
* the worker to the bureau; 
* the employer to the bureau. 
  1. A copy of the agreement (terms and conditions) between worker and bureau - preferably signed and dated - and details of scales of pay.
  2. A copy of the agreement between bureau and employer, and details of the scale of charges made by the bureau.
  3. In the case of nursing agencies, copies of any tenders which the agency has made when supplying nurses to local authorities, plus associated documentation.
  4. Background documentation, including, where available:
* a completed time-sheet signed by the employer or client after having received the services of the worker; 
* the pay-slip produced for the worker from the above time-sheet; 
* the invoice raised to the client for the transaction.