This round-up is a brief update on the issues discussed at the HFMA’s VAT sub-committee. We aim to publish it after each VAT sub-committee meeting.
NHS bodies may have VAT queries that they would like the VAT sub-committee to consider.
HMRC has written to all GIANT users confirming that the adoption of making tax digital has been deferred for them to at least April 2025.
HMRC has issued guidance applicable from 1 April 2024 to help NHS bodies undertake their partial exemption calculations.
HMRC has written to all GIANT users confirming that the adoption of making tax digital has been deferred for them to at least April 2025.
The Tax Centre of Excellence (TCOE) has issued a summary of the Royal Surrey NHS Foundation Trust v HM Revenue and Customs case along with suggested action trusts might take.
This round-up is an update on the key issues discussed at the HFMA’s VAT sub-committee. We aim to publish this in the month after each meeting.
Recent technical developments
The enclosed guidance sets out the criteria for buildings that qualify for the reduced VAT rate.
The consequences of the free VAT NHS parking.