Contracted-out services (COS) Heading 69 – Typing, secretarial, telephonist and clerical services including agency staff – no retrospective action

HM Revenue & Customs (HMRC) has now confirmed in a new letter issued to NHS Trusts that it does not intend to raise assessments to claw back VAT said to have been over-recovered under COS heading 69 in periods prior to 1st April 2014.  This is following the previous letter issued in February 2014, which [...]