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Changes to Contracted-Out Services (COS) VAT Rules – Guidance Update

HM Revenue & Customs (HMRC) has now published the first ‘wave’ of the revised single book of COS VAT guidance for Government departments and NHS bodies, following the review of interpretation of the rules. This has gone live on GOV.UK. The external link which takes you directly to the Contracted Out Services guidance is http://www.hmrc.gov.uk/manuals/vatgpbmanual/VATGPB9700.htm [...]

March 2nd, 2015|Categories: NHS VAT News|Tags: , , , , , , , , , , , , , , , |Comments Off on Changes to Contracted-Out Services (COS) VAT Rules – Guidance Update

Changes to Contracted-Out Services (COS) VAT Rules – Update

As most NHS bodies are aware, HM Revenue & Customs (HMRC) has been actively reviewing the interpretation of the Treasury Direction COS VAT guidance.  This is following the aborted attempt earlier this year to impose the more restrictive Government Department (GD) rules on the NHS.  At the time, HMRC was forced to back down and [...]

December 9th, 2014|Categories: NHS VAT News|Tags: , , , , , , , , , , , , , , , |Comments Off on Changes to Contracted-Out Services (COS) VAT Rules – Update