New Survey Reveals Potential Savings of up to 26% The NHS is set to make significant savings of more than £190m on agency staff spending if it rigorously enforces the new cap on basic pay rates for locums, a new report published today (December 4) has revealed. Based on the spend on the four largest […]

Since the introduction of fines and penalties to the NHS, HMRC compliance visits have become increasingly important to Trusts/Boards. With the HMRC team growing and the approach of the inspections changing we are seeing a far greater number of visits across the country. Desk based visits are now the norm, with on-site visits being more […]

Staff recharges or secondments often cause confusion from an income perspective. However, the basic principle is that supplies of staff outside of the NHS divisional registration are normally taxable. The main exceptions are; The supply of nurses can be exempt if certain conditions are met Some secondments may come under the staff hire concession (where […]

HMRC can assess for COS VAT claimed in error for a retrospective four year period whereas, generally, the NHS can only adjust for under claimed COS VAT if the error is identified in the current financial year. To those of us in the NHS VAT sector this is clearly unfair and breaches the principles of […]

HMRC announce major closure of offices across the UK HMRC has announced plans to close up to 170 of its offices around the country in favour of 13 regional hub centres. The changes are part of a major restructuring strategy designed to save hundreds of millions of pounds from HMRC’s budget over the next 10 […]