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NHS VAT partial-exemption methods

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HMRC has updated its guide to the partial-exemption special methods available to NHS trusts, replacing the October 2013 version. The guide, ‘Framework for NHS bodies’ VAT recovery calculation methods’, has been prepared in conjunction with the relevant NHS representative bodies.

HMRC has updated its guide to the partial-exemption special methods available to NHS trusts, replacing the October 2013 version. The guide, ‘Framework for NHS bodies’ VAT recovery calculation methods’, has been prepared in conjunction with the relevant NHS representative bodies.

The revised version contains more detail on the standard method override adjustment where a trust has not sought approval for a special method, and on the process for obtaining approval.

The NHS guide is one of four partial-exemption ‘frameworks’ prepared by HMRC. The other three cover the insurance sector, housing associations, and higher education institutions. See https://bit.ly/2LKvJGl.

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