In our last VAT report, we advised that the new procedures for compulsory online VAT return filing were not yet available to the NHS. HMRC have since stated that online filing will be applicable to the NHS, however the issue of how to file the accompanying VAT21 Form does not yet appear to have been resolved. We will therefore keep you informed as soon as further guidance is available.
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