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Contents

Official guidance
Employment Income Manual

EIM15500 · Value Added Tax: inter-relation with earnings and expenses

  • EIM15505 · VAT and cash earnings
  • EIM15510 · VAT and remuneration paid for services to certain professional persons
  • EIM15515 · Value Added Tax: inter-relation with earnings and expenses: VAT and remuneration paid for services to certain professional persons: example
  • EIM15520 · VAT and pecuniary liability payments
  • EIM15525 · VAT and benefits in kind
  • EIM15530 · Deductions for expenses
  • EIM15535 · Value Added Tax: inter-relation with earnings and expenses: VAT and amounts made good
  • EIM15540 · Advice to employers about VAT
  • EIM15545 · Value Added Tax: inter-relation with earnings and expenses: VAT disputes
  1. Value Added Tax: inter-relation with earnings and expenses: contents
  2. Value Added Tax: inter-relation with earnings and expenses: VAT and cash earnings

EIM15505 | Value Added Tax: inter-relation with earnings and expenses: VAT and cash earnings

From HM Revenue & Customs · Employment Income Manual

Remuneration earned by an employee or director in the course of an employment does not normally attract VAT.

However, certain fees etc payable to the holder of an office in respect of services provided in carrying on a profession are chargeable to VAT (see EIM15510).

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