Third Floor, 18–20 The Ropewalk, Nottingham, NG1 5DT

VAT, on-site staff and Service Charges


HMRC has issued new guidance surrounding VAT for site-based staff on leasehold developments.

From 1st November  2018, HMRC has stated that VAT is to be added to the cost of site staff charged through the Service Charge account.

Many elements of Service Charge expenditure already attracts a VAT liability, but with this new guidance, some developments may see an increase in their budget.

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