Following the First Tier Tribunal allowing the Fleming appeal for NHS Dumfries and Galloway the Board has accepted a further repayment by HMRC for VAT overpaid for the Fleming period April 1974 to December 1996. The Board, with the support of Liaison, proved entitlement for Fleming VAT over paid in relation to output tax on […]

In August 2013, HMRC issued an update to the VAT treatment of research and development (R&D) income. This meant that the supply of research between eligible bodies* became standard rated where it was previously exempt. Given that most eligible bodies can recover a relatively small amount of input VAT, there was initial concern about the […]

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 […]