My client* is a limited company employment agency business. Working in the transport sector, they contract with commercial operators to supply temporary drivers, and they in turn buy in the services of drivers to enable them to meet their contractual commitments to the commercial operators. Some of the drivers operate through their own VAT-registered personal services companies. The temporary workers are paid a daily rate plus VAT. We understand that the “off-pay-roll” measures introduced with effect from 1 April 2020 will require persons working through “employment intermediaries” to be subject to IR35 payroll deductions. How will this affect the VAT charged on the supplies made to the recruitment business client by the personal service companies?

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