Within the release of the first tranche of the new HMRC COS guidance, HMRC had appeared to allow COS recovery on catering agency staff under heading 10 (catering).  This would have been a major change to their previous policy on agency staff.  Please see the relevant part of the guidance below: COS Heading 10 – […]

HMRC has just released the first tranche of the new guidance on the contracted-out services (COS) headings. The full details can be found here.   As we’ve previously advised, the new guidance on the headings of most interest to the NHS is subject to a further delay by HMRC.  A brief summary of the most […]

We’re now heading towards the financial year end, with the deadline for COS VAT recovery claims for VAT incurred during 2014-15 being the 7th August 2015. It’s important to remember that if you’ve made payments for any capital schemes during 2014-15 you must establish the correct recovery rate and make a claim by the deadline.  […]

Over 60 delegates from the NHS and professional advisory firms attended the Tax Matters Conference in London. The conference had been postponed from its usual autumn slot so that it could cover the new HMRC guidance on COS VAT which was due to be published late last year.  Unfortunately HMRC had still not published this […]

Many CCGs pay community pharmacies for operating a minor ailments scheme, whereby pharmacies can advise patients on minor ailments and provide appropriate over the counter drugs.  The VAT treatment of the charges made by the pharmacies should be as follows: The charge for the consultation will be exempt from VAT if it’s performed by a […]