The rules regarding temporary workers supplied by employment bureaux mean that temporary workers are on an employment-business basis, rather than an employment-agency basis. HMRC argue that employment bureaux act as principals for VAT purposes so that VAT is due on the full amount received from clients, including salary and associated costs in relation to temporary staff. Business Brief 13/1999 (18 June 1999) is reproduced below.

VAT: EMPLOYMENT BUREAUX

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