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 […]

  Liaison Technical Update | View online | Unsubscribe To ensure you don't miss any future updates, add to your safe sender list. About  VAT & Financial Management  Workforce Management  Contact Us Share Update November 2015 New NHS VAT COS recovery rules: are you ready? We now have the long awaited release of new HMRC guidance [...]

In the last few weeks, HMRC have clarified how Government Departments, including the NHS are to recover VAT in certain tricky areas. One of the most contentious areas has been recovery of VAT (or not) in the area of IT. This falls under Code 14 of the Contracted out Services (COS) legislation. Difficult at worst, […]

HMRC has indicated that it may allow retrospective claims on services which have previously been blocked for VAT recovery.  Potentially, NHS organisations can seek claims from HMRC for unclaimed VAT over the last four years. HMRC has said that claims will be considered where they have given a ruling to an NHS organisation that VAT […]