๐๐๐ ๐๐ฎ๐ญ๐ฌ ๐๐ง๐ ๐๐ก๐๐ญ ๐๐ก๐๐ฒ ๐๐๐๐ง ๐ ๐จ๐ซ ๐๐จ๐ฎ
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๐๐ฆ๐ฉ๐ฅ๐จ๐ฒ๐๐ซ-๐ฉ๐ซ๐จ๐ฏ๐ข๐๐๐ ๐๐ช๐ฎ๐ข๐ฉ๐ฆ๐๐ง๐ญ โ ๐๐๐ฑ ๐ข๐ฆ๐ฉ๐ฅ๐ข๐๐๐ญ๐ข๐จ๐ง๐ฌ ๐๐จ๐ซ ๐๐ฆ๐ฉ๐ฅ๐จ๐ฒ๐๐๐ฌ ๐จ๐ ๐ฐ๐จ๐ซ๐ค๐ข๐ง๐ ๐๐ซ๐จ๐ฆ ๐ก๐จ๐ฆ๐
Since the start of COVID-19 in March 2020, the number of people working from home in the UK has dramatically increased. As of January 2023, research shows that 44% of workers in the UK work from home โ which translates into approximately 23.4 million people. Many of the companies those employees work for would have
๐๐๐ฏ๐๐ซ๐ญ๐ข๐ฌ๐ข๐ง๐ ๐จ๐ซ ๐ฉ๐ซ๐จ๐ฆ๐จ๐ญ๐ข๐จ๐ง ๐ฏ๐๐ซ๐ฌ๐๐ฌ ๐๐ง๐ญ๐๐ซ๐ญ๐๐ข๐ง๐ฆ๐๐ง๐ญ ๐จ๐ซ ๐ก๐จ๐ฌ๐ฉ๐ข๐ญ๐๐ฅ๐ข๐ญ๐ฒ โ ๐๐ก๐ข๐๐ก ๐ข๐ฌ ๐๐ฅ๐ฅ๐จ๐ฐ๐๐๐ฅ๐?
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๐๐ก๐ ๐๐จ๐ง๐๐ฎ๐ฌ๐ข๐จ๐ง ๐๐ฎ๐ซ๐ซ๐จ๐ฎ๐ง๐๐ข๐ง๐ ๐ญ๐ก๐ ๐๐๐ ๐๐๐ฏ๐๐ซ๐ฌ๐ ๐๐ก๐๐ซ๐ ๐
VAT can be confusing at the best of times, with the reverse charge being arguably one of the more complex applications. It does not help that different rules depend on different scenarios. For example, the reverse charge mechanism does not apply in the case of a zero-rated supply of services (e.g. most food items and
๐๐๐ฅ๐ฅ๐ข๐ง๐ ๐จ๐ง๐ฅ๐ข๐ง๐ โ ๐๐ก๐๐ง ๐๐จ ๐ฒ๐จ๐ฎ ๐ง๐๐๐ ๐ญ๐จ ๐ญ๐๐ฅ๐ฅ ๐๐๐๐?
Earlier in the year, it was erroneously reported in the press that new tax rules were coming into force which would mean that anyone selling online would need to tell HMRC and pay tax on their earnings. There is, however, no change in the tax rules, which apply to online sellers as they do to