There will be many occasions where staff from one academy are shared, seconded or cross-charged to another academy. The way that this is organised and financed makes a difference to the VAT treatment.
There are a number of possible outcomes:-
- Staff supply
- Formal secondment
- Supply of services
- Payment as a disbursement
- Supply of education
In addition, the arrangements used to cross-charge for shared staff costs can be complex, which could in exceptional circumstances involve a formal Cost Sharing Group arrangement.
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