As you may be aware, HMRC has recently issued an NHS Statement of Practice (SoP) document
regarding Partial Exemption, which outlines that HMRC will no longer accept certain practices from 1st April 2024.

What’s changed?

Our detailed analysis of the SoP can be found here. Broadly speaking, NHS Bodies will need to apply a partial recovery each month in addition to the partial restriction currently undertaken.

For most NHS bodies this means putting additional procedures in place – complying will in turn create additional burdens on already stretched finance teams. In many cases, Trusts simply do not have the expertise in house to comply with the rules and have limited time to upskill their team to be compliant before 1st April 2024.

BBVAT Webinar

Wednesday 8th November, at 10am

To support our clients and contacts through what could be a challenging period, BBVAT are hosting a webinar to discuss the upcoming changes, and what all NHS bodies need to do to comply.

Our NHS VAT experts will:

  • Comment on the technical background to the SoP and what HMRC aim to achieve with their clarification;
  • Highlight what you will need to do in order to comply with the rules;
  • Assist you to understand whether your existing processes are fit for purpose, or need to be changed;
  • Set out practical issues we envisage, and how these may be overcome;
  • Answer your questions, both sent to us before the event, and those submitted live.

To RSVP to our online event, please reach out to your main VAT Consultant, fill in the form below or email us at

If you have any immediate concerns or questions, please do not hesitate to reach out to us. We are here to support you and provide clarity on any aspect of the recent NHS SoP from HMRC.

We look forward to providing you with valuable insights and guidance on this matter.


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    BGL CommunicationsBBVAT Webinar Wednesday 8th November