NHS

BREAKING NEWS

by Berthold Bauer on March 5, 2024

HM Revenue & Customs suffer historic defeat in long-running legal case over the VAT liability of car parking at NHS Trust operated car parks.

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Berthold BauerBREAKING NEWS

NHS Bodies: Changes to VAT return submissions from April 2024 – Frequently Asked Questions

by Berthold Bauer on February 14, 2024

A worrying number of NHS Finance teams are either unaware, or unprepared for the upcoming changes to NHS bodies’ VAT return submissions, which take effect from 1 April 2024 – less than seven weeks’ time. 

Our article discusses HM Revenue & Customs’ (‘HMRC’) Statement of Practice (SoP) but below, Joe Watts – Head of NHS VAT Team at BBVAT answers some of the most frequent queries our team have received from impacted clients.

 

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Berthold BauerNHS Bodies: Changes to VAT return submissions from April 2024 – Frequently Asked Questions

Autumn Statement 2023: Announcements impacting the NHS

by Berthold Bauer on November 24, 2023

The Autumn Statement delivered a number of commitments to the sector, including raffirming previously agreed additional funding measures such as digitising the NHS Health Check, as well as additional funding into various NHS-impacting programmes

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Berthold BauerAutumn Statement 2023: Announcements impacting the NHS

HMRC announce further delay to the introduction of MTD for NHS Bodies

by Berthold Bauer on October 26, 2023

Welcome news as HM Revenue & Customs postpones the introduction of Making Tax Digital for VAT (‘MTD’) for NHS Bodies until April 2025

 

A recent announcement from HMRC has confirmed a delay to the introduction of MTD until at least April 2025 for bodies using the GIANT (Government Information and NHS Trusts) system to submit VAT returns.

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Berthold BauerHMRC announce further delay to the introduction of MTD for NHS Bodies

NHS bodies ‘Statement of Practice’ for Partial Exemption

by Berthold Bauer on October 26, 2023

HM Revenue & Customs announce changes to Partial Exemption submissions by NHS Bodies from 1 April 2024 – Is your Trust compliant?

On Monday 9th October 2023, HMRC issued a document titled, “Partial Exemption – NHS Statement of Practice” (SoP), which is applicable to all NHS bodies and in this article we outline the key points, main considerations and actions required in order to remain compliant.

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Berthold BauerNHS bodies ‘Statement of Practice’ for Partial Exemption

Spring Budget: VAT for the Healthcare and Medicine Sector

by Berthold Bauer on March 17, 2023

On Wednesday 15th March 2023, the Spring Budget was delivered by Jeremy Hunt, Chancellor of the Exchequer. The Budget covered a number of measures however, we have covered a couple of key VAT updates specific to the NHS and broader healthcare sector below.

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Berthold BauerSpring Budget: VAT for the Healthcare and Medicine Sector

Making Tax Digital (MTD) – GIANT

by Berthold Bauer on July 26, 2021

HMRC have announced a further extension to the deferral period for users of the GIANT system (Government Information and NHS Trusts) to be required to join Making Tax Digital (MTD).

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Berthold BauerMaking Tax Digital (MTD) – GIANT