VTAXPER23000 - Scope and legal basis of VAT: »Ê¹ÚÌåÓýapp requirement to be registered
Whether a person is required to be registered is usually dependent upon the level of that person’s taxable turnover; there are special provisions covering voluntary registration, group registration and the registration of intending traders. »Ê¹ÚÌåÓýappse issues are covered in . This manual deals with one consideration which can determine whether a person is required to be registered: his or her employment status.
Employment status
»Ê¹ÚÌåÓýappre is specific provision in legislation for employees acting on behalf of their employers not to be considered as taxable persons. Employees are therefore not required to be registered and their activities are outside the scope of UK VAT.
VTAXPER32000, reproduces the relevant UK VAT law and provides guidance on how to decide whether a supply has been made by an employee acting on behalf of his or her employer.