½Û×ÓÊÓƵ

Agency¹/employee/related businesses

The identity of the supplier may be unclear where there is, or appears to be, more than one party closely involved in the making of a supply.

Example

Customer A receives goods or services from B, and makes a payment of £100. B retains £30, and pays the remaining £70 to C.

The following scenarios could apply in the above example:

1. Ìý

   (1)ÌýÌýÌýÌý B makes a supply to A for £30. C makes a supply to A for £70. B acts as collection agent in connection with C's supplies

1. Ìý

   (2)ÌýÌýÌýÌý C makes a supply to A for £100. B acts as agent for C, and charges C a £30 agency fee

1. Ìý

   (3)ÌýÌýÌýÌý C makes a supply to A for £100. B is employed by C (or provides his or her services on a self-employed basis) and retains his or her wage/fee of £30 before paying the remainder to C, and

1. Ìý

   (4)ÌýÌýÌýÌý B makes a supply to A for £100, buying goods/services