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.