CPD for Private Sector

COS Heading 71: Further update

by Berthold Bauer on July 27, 2017

Following their recent amendment to COS Heading 71, HMRC have re-worded the heading to say that it ‘includes’ inpatients and inmates. Originally – the guidance read as though it was limited to these categories (other than staff) so it is a welcome clarification and relieves any concerns Trust’s may have had about this not applying to outpatients.

If you have any queries relating to this, please don’t hesitate to contact a consultant at Berthold Bauer via our Free VAT Helpline.

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Berthold BauerCOS Heading 71: Further update

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