Crsvat.com

New Health VAT Public Notices

WEBThe full revised notices can be obtained from the following links: VAT Notice 701/31 – Health Institutions. VAT Notice 701/57 – Health Professionals. HMRC has published …

Actived: 3 days ago

URL: https://www.crsvat.com/new-health-vat-public-notices/

VAT zero-rating for PPE

WEBHM Revenue & Customs announced on 30 April a temporary zero-rate of VAT on supplies of Personal Protective Equipment (PPE) in connection with coronavirus. The zero-rate …

Category: Coronavirus Go Health

Draft VAT Clarification – Provision of Health Professionals, Nursing

WEBIn a further development of the VAT treatment of supplies of agency staff, HMRC have made available a draft business brief which aims to clarify their policy on the VAT …

Category: Health Go Health

Further Changes To Contracted

WEBHM Revenue & Customs (HMRC) has now published the second ‘wave’ of the revised single book of COS VAT guidance for Government departments and NHS bodies, …

Category: Health Go Health

List of NHS Business Activities – Goods and Services

WEBCatering, including supplies from vending machines. Car leasing. Computer services or goods. Concessions for catering or other services. Conferences, exhibitions and any …

Category: Health Go Health

Case Alert: VAT Treatment of Locum Doctors

WEBThe VAT treatment of locum medical staff has also been recently examined in the case of Rapid Sequence Ltd v. HMRC, which was heard before the First-tier Tax Tribunal (FTT). …

Category: Medical Go Health

VAT on Healthcare Facilities

WEBThe Trust had sought HMRC’s agreement to recover the VAT under COS heading 45, Operation of hospitals, health care establishments and health care facilities and the …

Category: Health Go Health

VAT on Mortuary Income

WEBChanges which came into effect from 1 May 2007 meant that certain medical services which were previously treated as exempt from VAT became subject to VAT at the standard …

Category: Medical Go Health

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

WEBHM 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 …

Category: Health Go Health

VAT Recovery on Supplies of Staff and Consultancy Services

WEBAt present, NHS bodies are able to recover VAT on supplies of nursing staff (including qualified and non-qualified nurses/healthcare assistants) under contracted-out services …

Category: Health Go Health

Contracted Out Services List

WEBt: 0845 686 0400 f: 0845 686 0410 e: [email protected] w: www.crsvat.com Registered in England No. 4705171 Contracted Out Services List

Category: Health Go Health

VAT on Recharges of Staff

WEBDetermining the VAT liability of supplies of staff is far from straightforward and we are frequently asked by our clients whether VAT should be charged. The relevant legislation …

Category: Health Go Health

Joint Staff of Universities and NHS Organisations

WEBA 'Memorandum of Understanding’ relating to joint staff of universities and NHS organisations has been agreed with The Department of Health, NHS Employers and the …

Category: Health Go Health

VAT Contracted out Services (COS) Guidance

WEBFrequently Asked Questions: Q1: Heading 14: “The supply and support of off the shelf software” is listed under exclusions. Does this mean that where an NHS body contracts …

Category: Health Go Health

VAT Recovery on Supplies of Nursing Staff – ODPs

WEBAs stated in the article above, it is common knowledge that NHS bodies are able to recover VAT incurred on supplies of nursing staff (including qualified and non-qualified …

Category: Health Go Health

VAT Income Liability List

WEBVAT Income Liability List t: 0845 686 0400 f: 0845 686 0410 e: [email protected] w: www.crsvat.com Administrative services (e.g. clerical services, payroll, etc) STD …

Category: Health Go Health

Nursing Agency VAT Concession

WEBNHS bodies should be aware of a newly published concession which may lead to a decrease in VAT being charged on nursing services which is currently eligible for …

Category: Health Go Health

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

WEBAs most NHS bodies are aware, HM Revenue & Customs (HMRC) has been actively reviewing the interpretation of the Treasury Direction COS VAT guidance. This is …

Category: Health Go Health