E4.131A Interaction Between VAT And Employment Income

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Commentary

Personal and employment tax

VAT, if charged or payable by an employee, is not part of the individual's employment income.

VAT is intended to be charged by businesses and trading entities (eg sole traders and limited companies). However there may be unusual situations where the individual is self-employed for tax purposes but at the same time deemed as an employee for NIC (for an example see E4.233). Furthermore an employee may

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E5.607 Corporate members

D1.8101 Groups of companies

I3.367 Fall in value relief—changes in interests in land

C2.1020 Employment-related securities options and capital gains

A4.214 Claims following further assessments—income tax and capital gains tax

C1.106A Annual exempt amount

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