It has recently come to light that Moorfields Eye Hospital NHS Foundation Trust (Moorfields), an NHS organisation which has traditionally sat outside of the English Divisional VAT Registration has opted to join.

This change is due to take effect from 01 April 2018, and will affect all supplies with a tax point thereafter.

This is significant for all English NHS Trusts, as where two members of the same Divisional VAT Registration supply goods or services to one another, the supplies are ‘disregarded’ for VAT purposes and no VAT is chargeable.

If you are unsure as to what action you might need to take going forward, please feel free to contact a consultant at Berthold Bauer on 01732 868 266.