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HMRC internal manual

VAT Taxable Person Manual

Particular trades: professional persons engaged by companies - employment status

Our policy

Companies often engage persons such as solicitors in a professional capacity. Solicitors, in particular, will often carry on business in their own name, because of the requirements of their profession; they may, however, still be employees of a company. If the situation is unclear, your approach should be the same as with any other trade - you must examine individual contracts, to determine whether each contract is a contract of service or a contract for services, using the guidance at paragraph VTAXPER34000.