VAT Recovery

All posts tagged VAT Recovery

NHS bodies ‘Statement of Practice’ for Partial Exemption

by Berthold Bauer on October 26, 2023

HM Revenue & Customs announce changes to Partial Exemption submissions by NHS Bodies from 1 April 2024 – Is your Trust compliant?

On Monday 9th October 2023, HMRC issued a document titled, “Partial Exemption – NHS Statement of Practice” (SoP), which is applicable to all NHS bodies and in this article we outline the key points, main considerations and actions required in order to remain compliant.

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Berthold BauerNHS bodies ‘Statement of Practice’ for Partial Exemption

HMRC UPDATE: RETROSPECTIVE ADJUSTMENTS TO HEADING 69 VAT RECLAIMS

by Berthold Bauer on June 18, 2015

We have received confirmation from HMRC that the threatened retrospective repayments for pre April 2014 Heading 69 adjustments have been withdrawn. You will recall that Customs were considering re-visiting ‘Typing, secretarial, telephonist & clerical services’ where Trusts had (mistakenly) used this heading to reclaim the VAT on basic admin & clerical staff.

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Berthold BauerHMRC UPDATE: RETROSPECTIVE ADJUSTMENTS TO HEADING 69 VAT RECLAIMS