Heading 52 professional services has always been a tricky heading for many NHS Trusts to understand.

In October 2015, HMRC released guidance which aimed to make it clearer for users that only advice is recoverable under this heading, not implementation of that advice. It is still difficult to distinguish between advice and implementation in specific areas, for example on legal fees. HMRC have very recently published a webinar to assist NHS bodies with their understanding of recovery under this heading, which can be viewed at the web link below:

https://attendee.gotowebinar.com/register/3539837384387853314

If you do have any further questions on Heading 52, please feel free to contact your Consultant at Berthold Bauer, or call our free VAT helpline on 01732 868 266.