Latest NHS VAT News

Changes to VAT penalties and interest

HMRC has introduced new penalties for late submission of VAT returns and late payment of VAT for periods starting 1 January 2023.  For NHS organisations which submit monthly VAT returns, the new penalty regime applies from the January 2023 VAT return due on or before 7th March 2023. The new late return penalty The new [...]

February 27th, 2023|Categories: Latest NHS VAT News|Comments Off on Changes to VAT penalties and interest

VAT on Healthcare Facilities

Gloucestershire Hospitals NHS Foundation Trust has successfully argued through judicial review in the Upper Tribunal against HMRC’s decision to block contracted-out services (COS) VAT recovery on elements of a managed healthcare facilities contract. The findings of this case could lead to increased VAT recovery on current and future contracts for other NHS bodies and an [...]

February 14th, 2023|Categories: Latest NHS VAT News|Comments Off on VAT on Healthcare Facilities