Who this is for
- Nursing and healthcare staffing agencies
- Locum GP and hospital doctor agencies
- Allied health professional staffing (physio, OT, etc.)
- Hybrid temp-to-perm healthcare recruiters
Income and margins
- Hourly or shift-based agency placements
- Framework and off-framework NHS contracts
- Private hospital and care home contracts
- Permanent placement / introduction fees
Common allowable expenses
- Temporary staff wages and PAYE costs
- Umbrella or subcontractor payments (with proper records)
- Recruitment advertising, portals and compliance costs
- Office rent, systems and CRM / booking software
- Professional indemnity and medical malpractice insurance
- Training, DBS checks and clinical governance
VAT and compliance
Most healthcare staffing supplies are standard-rated for VAT, except in narrow nursing-concession scenarios where the agency is itself a state-regulated institution – this area is frequently misunderstood.
What we need from you
- Business bank statements for the year
- Client sales reports and gross margin summaries
- Payroll reports and contractor payment schedules
- Details of any framework agreements and major clients
We make sure your margins, VAT treatment and compliance costs are visible and correctly reflected in your accounts and CT600.