IR35:
General - Question 8
Will I still pay VAT?
The VAT position will be unaffected by the IR35 legislation.
Fees charged by a PSC for the provision of personal services will remain
subject to VAT, even when these services fall squarely within the IR35 rules.
This is because it is still the intermediary company that is contracting
to provide services to its clients and as such the supply remains within
the VAT regime. VAT would be chargeable as appropriate on any supplies and
input tax recovery would be subject to the normal rules.
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