HMRC undertake a continuing programme of VAT inspections at NHS trusts. The scope, duration and frequency of inspections will vary, depending largely on the size and complexity of the trust. An officer may be on his/her own or be accompanied by another officer.
HMRC will give advanced notice and propose a date for the inspection, usually 2 to 3 weeks from their date of contact. HMRC’s proposed date does not have to be accepted and it is perfectly acceptable to suggest another date to HMRC that is more convenient for the Trust.
This allows the trust time to fully prepare for the inspection and gives your Liaison advisor the opportunity to organise their diary to ensure that they can attend the inspection. As soon as you receive notification of a VAT inspection, please contact your advisor so that a mutually convenient date can be agreed with HMRC.
Liaison offers a free NHS VAT helpline so for more information contact us on 0800 700 652