Very often large VAT savings and refunds can result from small changes in the way an NHS body procures certain goods and services. As well as the ‘core’ NHS VAT recovery and review services (e.g. contracted-out services reviews), CRS VAT Consulting has the expertise to provide VAT advisory services and invests the time to help unlock additional VAT savings for our NHS clients.
We do not advocate confrontational policies or contrived transactions which can be viewed as VAT avoidance. However, we equally do not believe it appropriate to take the approach that results in the greatest payment of VAT unnecessarily.
The purpose of our VAT advisory service is to provide clients with clear, accurate, valuable and commercially practical advice which saves VAT costs. Our advice will usually consist of a concise written report of setting out our understanding of the basis of the transactions or contracts, our analysis of the VAT issues and our advice and recommendations to ensure the best VAT outcome is achieved.
Examples of VAT advisory services recently provided for NHS clients include:
Outsourced pharmacy arrangements
Review and advice on the VAT treatment of various options including engagement of a contracted-out pharmacy or the setting up of a pharmacy subsidiary company in order to take advantage of the current take-home drugs concession
Temporary staffing strategy
Review and advice on the strategy for appointing agency staff and ad-hoc/interim consultancy staff from a VAT perspective, including the implementation of temporary staff management solutions
Contract reviews including Managed Contracts Service
Review and advice on supply contracts to ensure all possible options for VAT savings or recovery are considered
Review of the strategy for procuring IT goods/services from a VAT perspective to ensure all avenues of VAT recovery are explored
Cold take-away catering
If catering income is generated by an in-house operation, we can help with the calculation of a cold take-away percentage method and agreement with HMRC
Review of the energy usage to determine whether any reduced-rate VAT savings are possible
Review of the property portfolio from a VAT perspective (e.g. any PFI contracts, leases as tenant, leases as landlord, occupation of buildings for business purposes, purchases/disposals of land/buildings, options to tax, etc)
PFI/LIFT contract reviews
Review of any pre-existing or new schemes in order to maximise VAT recovery relating to FM services and consumables