HMRC has released guidance on how the new VAT relief for certain charities will work. The basic rules are as follows: VAT refunds are available for palliative care, air ambulance, search and rescue and medical courier charities. Only VAT relating to non-business activities can be claimed – a definition of such activities is included in […]

With the introduction of the Better Care Fund in April 2015, millions of pounds have been transferred to joint budgets between CCGs and local authorities. CCGs and local authorities follow very different VAT regimes.  Therefore it is important to be aware of the VAT implications in each case.   The services may be commissioned by either […]

Under the new HMRC COS guidance this code does not include VAT recovery on: (a)  any works carried out pursuant to an agreement made under section 278 of the Highways Act 1980 (b)  works involving construction on land not already used for road schemes. VAT recovery under this code is allowed where a health authority […]

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 […]