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 July 2015 New guidance on COS VAT recovery for NHS and government departments As we reported in our previous update, HMRC published [...]

HMRC wrote to NHS bodies in December 2013 notifying them that with immediate effect VAT should be claimed on the VAT return covered by the tax point of the service (normally the date of the invoice) and not any other date such as payment date or processing date. As many NHS accounting systems were (and […]

Many NHS bodies sell cars and other vehicles from time to time and the VAT treatment can be confusing.  This is because for many normal businesses sales of cars will be exempt from VAT, but as is often the case, the rules for the NHS are different. The basic rules for the NHS are as […]

There has been a long running issue with HMRC regarding recovery of VAT on agency staff under heading 69.  In February 2014 HMRC wrote to all NHS bodies stating that they believed that the NHS had misunderstood the wording of heading 69 and had been incorrectly reclaiming VAT on agency staff who were undertaking typing, […]

The minutes of this meeting have recently been published.  Many of the usual issues were discussed, but it doesn’t appear that much progress has been made as far as most are concerned: COS headings 41, 45 and 52 are still being considered by the Treasury. Leased cars – HMRC are still collecting information before they […]