HMRC has published updated guidance relating to the VAT treatment of qualifying GMC-registered locum doctors supplied through Standard Placement arrangements. Liaison has reviewed the guidance and is implementing updates to ensure TempRE continues to support compliant workforce management processes.
What Has Changed?
The updated guidance confirms that supplies of qualifying GMC-registered locum doctors provided through Standard Placement arrangements may be treated as VAT exempt when they are carrying out services in their professional medical capacity.
The change applies specifically to qualifying GMC-registered medical locums and does not automatically extend to all worker groups. Other professional groups continue to follow existing VAT arrangements.
What Does This Mean for TempRE Users?
To support the updated guidance, TempRE is being enhanced to provide greater visibility of VAT treatment and ensure reporting and invoicing processes align with the latest requirements.
Do I Need to Take Any Action?
For most organisations, no immediate action is required. Liaison is implementing the necessary system updates and will continue to communicate any important information directly to affected clients.