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.

VAT Treatment


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