Whilst there does not appear to have been an official announcement by them, HMRC have helpfully updated the guidance on COS Heading 14 Computer Services and COS Heading 71 Welfare Services on the online manual late last week. Whilst Heading 71 hasn’t provided much in the way of difficulties over the years, Heading 14 has certainly been an area of uncertainty for many.
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Updates to HMRC Guidance: COS 14 & COS 71
by Berthold Bauer on June 21, 2017 Updates to HMRC Guidance: COS 14 & COS 71
