Market leading insight for tax experts
View online issue

Nursing agency staff

printer Mail

Revenue & Customs Brief 40/2010 entitled ‘VAT: supplies of nurses, nursing auxiliaries and care assistants by state regulated agencies’ announces a change to the registration requirements for nursing agencies which make exempt supplies of nursing staff.

Revenue & Customs Brief 40/2010 entitled ‘VAT: supplies of nurses, nursing auxiliaries and care assistants by state regulated agencies’ announces a change to the registration requirements for nursing agencies which make exempt supplies of nursing staff. By concession, nursing agencies can exempt certain supplies of nursing staff to third parties.

The Brief confirms that, with effect from 1 October 2010, the legal requirement for nursing agencies (or employment businesses that provide nurses and midwives, and other health professionals) to be registered under the Care Quality Commission will cease and responsibility for quality standards will pass to those organisations that provide the regulated activity.

Issue: 1047
Categories: News
EDITOR'S PICKstar
Top