HMRC have now provided a more definitive time frame for requiring users of the GIANT system (like the NHS) to join MTD (Making Tax Digital).
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Berthold Bauer VAT Consultants Managing Director Simon Merry was delighted to be asked to speak at the Qandor Property Club’s ‘Founding Forum Workshop’ on 19th September 2019.
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HMRC have recently confirmed their stance on ‘lost space’ in relation to the creation of bathrooms using an existing room in a disabled persons home – this was previously known as ‘restitution relief’.
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As a result of the recent decision of the Upper Tribunal in the case of Northumbria Healthcare NHS Foundation Trust, there is an opportunity for any NHS bodies that were accounting for VAT by using the 50% input tax block, to reclaim this ‘blocked’ input tax.
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HMRC have released the long-awaited guidance on how the new VAT accounting process is to work between Sub Contractors & Main Contractors.
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As you probably know, most ordinary businesses have been mandated to start ‘Making Tax Digital’ as of 1 April 2019.
READ MORE HMRC have now clarified the process Contractors will need to adopt from 1st October 2019 when paying Sub Contractors.
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The Chancellor yesterday afternoon announced the 2018 Autumn Budget, below provides a brief overview of the relevant NHS and VAT related statements:
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HMRC have recently updated the VAT Notice relating to purchases made by NHS Organisations using charitable funds. (https://www.gov.uk/guidance/charity-funded-equipment-for-medical-and-veterinary-uses-notice-7016 )
READ MORE HMRC have announced this week that Making Tax Digital will be delayed for some bodies, importantly including the NHS, until 1 October 2019. It was anticipated, given the complexities of the NHS and the requirement for monthly returns that they might introduce a delay for the requirement. This of course does allow everyone a little more time to ensure they have the appropriate means to submit their returns with the appropriate software, but it’s something we advise our Clients to prepare for as early as possible to avoid any potential problems.
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