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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: liaison: charities, public bodies and complex employment

The Public Bodies Group was formed in April 2008 and has responsibility for managing the business relationship including support and compliance work (mainly PAYE, NIC and VAT) in relation to publicly funded bodies and charities. Public Bodies include:

  • Local authorities
  • Higher Education Institutions
  • Government Departments (including those dealt with by PD1)
  • NHS Trusts
  • Non-departmental Public Bodies
  • Charities
  • Trade unions
  • Political Parties

As well as the main bodies listed above the Public Bodies team also has responsibility for some more diverse customers including fire and police authorities, national museums and even lighthouse authorities.