It has always been a requirement that anyone submitting a VAT claim or other representation to HMRC on behalf of an NHS body must present evidence that they have authority to make such representation.

CRS VAT Consulting has always adopted the practice of asking our clients to sign authorisations specific to the claim being made.  HMRC have now emphasised that this practice is correct and they will not accept ‘blanket’ authorisations.

Furthermore, they have tightened up this requirement and have stated that authorisations must be original (i.e. photocopies or faxes are no longer acceptable), of a current date, on headed notepaper and signed by a ‘responsible’ member of the NHS body.  These must also include their position and a contact telephone number, with the nature of the representation quoted in the authorisation.