VAT Notice 700/34 - staff

by **andypartridge** on Wed Apr 07, 2010 9:57 am

Hello
I have a client who is citing VAT Notice 700/34 Para 3.4 for not charging VAT on invoices as a self-employed person. The paragraph suggests that this is available when the 'employer' treats the worker as an 'employee'. My instinct tells me that this means being responsible for their tax under PAYE and that this rule is not available under self-employment.
I would be grateful for your views. Thank you in advance

by **Generix** on Fri Aug 13, 2010 4:58 pm

andypartridge wrote:Hello
I have a client who is citing VAT Notice 700/34 Para 3.4 for not charging VAT on invoices as a self-employed person. The paragraph suggests that this is available when the 'employer' treats the worker as an 'employee'. My instinct tells me that this means being responsible for their tax under PAYE and that this rule is not available under self-employment.
I would be grateful for your views. Thank you in advance

My interpretation is the same as yours. I'm 99% certain HMRC's interpretation is the same.