NHS VAT

All posts tagged NHS VAT

Autumn Statement 2023: Announcements impacting the NHS

by Berthold Bauer on November 24, 2023

The Autumn Statement delivered a number of commitments to the sector, including raffirming previously agreed additional funding measures such as digitising the NHS Health Check, as well as additional funding into various NHS-impacting programmes

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Berthold BauerAutumn Statement 2023: Announcements impacting the NHS

HMRC announce further delay to the introduction of MTD for NHS Bodies

by Berthold Bauer on October 26, 2023

Welcome news as HM Revenue & Customs postpones the introduction of Making Tax Digital for VAT (‘MTD’) for NHS Bodies until April 2025

 

A recent announcement from HMRC has confirmed a delay to the introduction of MTD until at least April 2025 for bodies using the GIANT (Government Information and NHS Trusts) system to submit VAT returns.

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Berthold BauerHMRC announce further delay to the introduction of MTD for NHS Bodies

VAT and the Public Sector: Reform to VAT Refund Rules

by Berthold Bauer on September 1, 2020

For a number of years HM Treasury have been considering potential reforms to the Contracted-Out-Services – numbered 1 through to 76 – which you will be familiar with from our reports.  As a quick recap these rules [Section 41 VATA94] are the mechanism with which NHS and Government Departments (GD) reclaims VAT on certain outsourced services.

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Berthold BauerVAT and the Public Sector: Reform to VAT Refund Rules