For many NHS organisations HMRC inspections can be a daunting experience and some may find it difficult to understand exactly what HMRC are requesting. This is why it is useful to have a VAT expert on hand to support you through the inspection process. HMRC can carry out inspections in numerous ways, and it may […]

You may have noticed that NHS Professionals have recently been invoicing for agency staff without VAT, but this does not necessarily mean that VAT has not been charged. Based on a new agreement between NHS Professionals and HMRC, where an agency company is directly supplying agency staff to your organisation and subsequently billing through NHS […]

Hugh Reynolds joins NHS financial and workforce services specialist Liaison as CHC Strategy and Clinical Director to further develop the innovative suite of service offerings for Clinical Commissioning Groups. A strategic director with more than 30 years’ experience of working within the health and social care sectors, Hugh’s focus will be on developing new Liaison services […]

Concerns on COS recovery of Direct Engagement staff models and VAT treatment of supplies by PSC’s have been discussed for some time and draft guidance from HMRC is still pending. Past assurances have been made that no major changes are envisaged with regards to the recruitment of agency staff. On a related matter, the Court […]

HMRC’s position has always been that ‘normal’ VAT liability rules apply where a private entity is engaged to provide NHS patient care and where there is subcontracting of some elements back to an NHS body. As a result, some NHS organisations have incurred unforeseen VAT costs because the supplies back to the private entity are […]