In addition, independent service providers generally remunerate their costs on the basis of the collection of a percentage of unpaid claims that have not been paid by the due date. We would have some doubts if the percentage applied was based on the total fees charged to customers and not on outstanding debts and disabilities. To the extent that a property leased by the service establishment is used to provide a specific service, such as temporary agency work or placement of staff, part of the rental costs should be allocated to the cost base of the service undertaking for that activity. This would then be included in the cost base of that activity. The information below serves only to clarify and does not replace the law or our relevant interpretation of the Service Companies Act, which is contained in tax rulings IT 276 and TR 2006/2. . . .

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Last Modified: outubro 7, 2021