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Liaison is delighted to have been shortlisted for the Specialist Payroll Provider Award ’ category at the Payroll World awards. The nomination is for our Workforce Management payroll team who perform a weekly outsourced direct engagement payroll service for over 60 NHS trusts and health boards. Since the launch of the service, the team has […]


If goods or reverse charge services are supplied to VAT registered companies or organisations located in other EU countries, there is a legal obligation to submit additional details to HMRC. Details are submitted on what is known as an EC Sales List (ESL), this contains information on your customer’s country code and the value of […]


HMRC undertake a continuing programme of VAT inspections at NHS trusts. The scope, duration and frequency of inspections will vary, depending largely on the size and complexity of the trust. An officer may be on his/her own or be accompanied by another officer. HMRC will give advanced notice and propose a date for the inspection, […]


Procure 21+ is a method of procuring major capital schemes for the NHS in England. There is a similar scheme in Scotland called Frameworks Scotland. In simple terms, these procurement routes allow COS recovery on a design and build costs which would otherwise be irrecoverable under normal COS rules. HMRC require that an initial review […]


Can VAT be recovered where a trust uses IT staff supplied by an employment agency to supplement its in-house IT team? This is another area where there has been some doubt concerning entitlement to COS recovery under Heading 14 ‘Computer services supplied to the specification of the recipient’. In the light of HMRC’s recent updated […]