Although online VAT return filing and payment will become compulsory from 1 April 2010 for businesses with an annual business income turnover of £100,000 or more, these new procedures are not yet available to the NHS. You should therefore continue to receive and submit the paper returns until further guidance is announced for the NHS.
Online VAT Return Filing
NHS VAT News
- Revision of the Intermediaries Legislation for the Public Sector
- VAT Contracted out Services (COS) Guidance – Government departments and NHS bodies – Latest Tranche (2) issued 12 October 2015 – Common Questions
- Advice on the correct timing for COS VAT recovery for NHS bodies
- Further Changes To Contracted – Out Services (COS) VAT Rules – Guidance Update
- Changes to contracted-out services (COS) VAT rules – Heading 25 – Hire of reprographic equipment including repair and maintenance