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HMRC internal manual

VAT Cost Sharing Exemption Manual

Updates: VAT Cost Sharing Exemption Manual

2018

published amendments

Introduction: contents
Update following CJEU judgments
Update following CJEU judgments
Update following CJEU judgments
Update following of CJEU judgments
Update following of CJEU judgments

published amendments

Introduction: What is the legal basis for the exemption?
update
Update
Introduction: contents
Update
Page archived - Update following CJEU judgements in 2017.
Links to CSE1050 archived
Introduction: Does the exemption apply to outsourced services?
Update
Introduction: What are the conditions of the exemption?
Update
Introduction: What is meant by ‘members’ of a CSG?
Update

published amendments

General provisions: contents
update
Update following CJEU decisions in 2017.
Update following CJEU decisions in 2017.
Links to CSE2300, CSE2350, CSE2400, and CSE2450 archived.
General provisions: What is the input tax treatment in relation to supplies to overseas customers?
Update following CJEU decisions in 2017.
General provisions: Does the exemption apply in any other circumstances?
Update

published amendments

How the conditions are to be interpreted: CSGs and VAT Groups: How do CSGs and VAT groups interact in practice?
Update following CJEU decisions in 2017.
How the conditions are to be interpreted: CSGs and VAT Groups: Can a CSG be a member of a VAT group?
Update following CJEU decisions in 2017.
How the conditions are to be interpreted: CSGs and VAT Groups: Can a VAT group Registration be a member of a CSG?
Update following CJEU decisions in 2017.
How the conditions are to be interpreted: Distortion of competition: contents
CSE4160 page archived.
How the conditions are to be interpreted: ‘Distortion of competition’: What about commercial operators?
Update following CJEU decisions in 2017.
How the conditions are to be interpreted: Distortion of competition: How can the exemption lead to a ‘distortion of competition’?
Update following CJEU decisions in 2017.
How the conditions are to be interpreted: Direct Reimbursement of Costs: If the direct tax transfer pricing rules apply will they preclude use of the exemption as affected transactions may not comply with the 'exact reimbursement of costs' rule?
Update following CJEU decisions in 2017.
How the conditions are to be interpreted: Direct Reimbursement of Costs: What is transfer pricing and does it apply to services supplied by a CSG to its members?
Update following CJEU decisions in 2017.
How the conditions are to be interpreted: Direct Reimbursement of Costs: How are charges for management and similar services to be treated?
Update following CJEU decisions in 2017.
How the conditions are to be interpreted: Direct Reimbursement of Costs: What is meant by ‘direct reimbursement of costs’?
Update following CJEU decisions in 2017.
How the conditions are to be interpreted: Directly Necessary services: Can the 85% test be applied on a sector/account basis? (guidance effective until 14 August 2018)
Update following CJEU decisions in 2017.
How the conditions are to be interpreted: Directly Necessary services: What happens if a member fails the 85% test after initially meeting the test? (guidance effective until 14 August 2018)
Update following CJEU decisions in 2017.
Directly Necessary services: What will happen if a member meets the 85% test by having an intention to make 85% or more exempt and/or non-business supplies in the following 12 month period but that (guidance effective until 14 August 2018)
Update following CJEU decisions in 2017.
How the conditions are to be interpreted: Directly Necessary services: How can the test be applied in practice? (guidance effective until 14 August 2018)
Update following CJEU decisions in 2017.
How the conditions are to be interpreted: Directly Necessary services: How does the 85% “directly necessary” test work? (guidance effective until 14 August 2018)
Update following CJEU decisions in 2017.
How the conditions are to be interpreted: Directly Necessary services: How may ‘directly necessary’ services be identified? (guidance effective until 14 August 2018)
Update following CJEU decisions in 2017.
How the conditions are to be interpreted: Directly Necessary services: What are ‘directly necessary’ services? (guidance effective until 14 August 2018)
Update following CJEU decisions in 2017.
How the conditions are to be interpreted: Number of members and memberships: Who is responsible for the CSG’s VAT affairs - the members or the CSG?
Update
How the conditions are to be interpreted: Exempt and/or non-business activities: What are exempt supplies?
Update following CJEU decisions in 2017.
How the conditions are to be interpreted: Exempt and/or non-business activities: Do all members have to have exempt and/or non-business activities?
Update following CJEU decisions in 2017.
How the conditions are to be interpreted: Exempt and/or non-business activities: Can businesses and organisations that are not VAT registered join a CSG?
Update following CJEU decisions in 2017.
How the conditions are to be interpreted: Number of members and memberships: What are “qualifying supplies”?
Update following CJEU decisions in 2017
How the conditions are to be interpreted: Number of members and memberships: Has HMRC put any special process or compliance arrangements in place?
Update following CJEU decisions in 2017.
How the conditions are to be interpreted: Number of members and memberships: Are there any limits on the number of members a CSG can have?
Update following CJEU decisions in 2017.
How the condition are to be interpreted: Independent Group of Persons: What is a Cost Sharing Group (CSG)?
Update
Update following CJEU decisions in 2017.

published amendments

How the condition are to be interpreted: contents
Revise r3eview date
General provisions: Do EU Procurement Directives apply?
Revise review date
General provisions: Can a CSG benefit from the normal VAT Reliefs and special provisions?
Revised review date
General provisions: What are the normal VAT rules regarding transfers/supplies of staff?
Revise review date
General provisions: What about supplies to a CSG?
Revised review date
General provisions: Does the exemption apply in any other circumstances?
Publish on internet
General provisions: Are all supplies made by a CSG covered by the exemption?
Revise review date
Introduction: When does the exemption apply?
Revise review date
Update review date
Introduction: Can a CSG make supplies to non-members?
Update review date
Introduction: Does the exemption apply to outsourced services?
Update review date
Introduction: What are the conditions of the exemption?
Publish on internet
Introduction: What is meant by ‘members’ of a CSG?
Publish on internet
Introduction: When did the exemption become effective in UK legislation?
Revised review date
Introduction:Exempt supplies by Social Housing organisations
Update review date
Introduction: What non-business activities of members could benefit from the exemption?
Update review date
Introduction: What types of exempt businesses and organisations could benefit from the exemption prior to 1 June 2018?
Revise review date
Revised Review Date
Introduction: What types of exempt businesses and organisations can benefit from the exemption with effect from 1 June 2018?
Revise review date
Revise Review Date
Introduction: What is the legal basis for the exemption?
Revise review date
Introduction: When does the Cost Sharing Exemption apply?
Revise Review Date
Introduction: contents
Update review date
How the condition are to be interpreted: Independent Group of Persons: What is a Cost Sharing Group (CSG)?
Publish on internet
General provisions: Can a UK established CSG have members in other Member States (OMS) or a country not within the EU and can a UK business or organisation belong to a CSG established in OMS or a country not within the EU?
Publish in internet

published amendments

How the conditions are to be interpreted: Directly Necessary services: Can the 85% test be applied on a sector/account basis? (guidance effective until 14 August 2018)
Update to indicate end date for this guidance.
How the conditions are to be interpreted: Directly Necessary services: What happens if a member fails the 85% test after initially meeting the test? (guidance effective until 14 August 2018)
Update to indicate end date for this guidance.
Directly Necessary services: What will happen if a member meets the 85% test by having an intention to make 85% or more exempt and/or non-business supplies in the following 12 month period but that (guidance effective until 14 August 2018)
Update to indicate end date for this guidance
How the conditions are to be interpreted: Directly Necessary services: How can the test be applied in practice? (guidance effective until 14 August 2018)
Update to indicate end date for this guidance.
How the conditions are to be interpreted: Directly Necessary services: How does the 85% “directly necessary” test work? (guidance effective until 14 August 2018)
Update to indicate end date for this guidance.
How the conditions are to be interpreted: Directly Necessary services: How may ‘directly necessary’ services be identified? (guidance effective until 14 August 2018)
Update to indicate end date for this guidance.
How the conditions are to be interpreted: Directly Necessary services: What are ‘directly necessary’ services? (guidance effective until 14 August 2018)
Update to indicate end date of guidance.

published amendments

How the conditions are to be interpreted: ‘Directly Necessary’ services: contents
Update following CJEU decisions in 2017.
Update following CJEU decisions in 2017.
Update following CJEU decisions in 2017.
Update following CJEU decisions in 2017.