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HMRC internal manual

VAT Government and Public Bodies

Updates: VAT Government and Public Bodies

2015

published amendments

Other local authority activities: miscellaneous (N to Z): youth offending teams
Missing text added
Other local authority activities: miscellaneous (N to Z): youth centres
Missing text added
Other local authority activities: miscellaneous (F to M): motor mileage allowances
Updated VAT Notice link to https://www.gov.uk/government/publications/vat-notice-70064-motoring-expenses
Other local authority activities: miscellaneous (F to M): markets
Missing text added back
Other local authority activities: miscellaneous (A to E): Criminal Records Bureau checks
Link updated to http://home.inrev.gov.uk/vtaxpermanual/index.htm
Other local authority activities: miscellaneous (A to E): car parking
Added missing text
Other local authority activities: housing and community projects: provision and maintenance of community projects including village halls
Missing text added back to page
Local authority education services: related activities: fuel and power
Updated link to VATEDU
Local government partnership programmes: VAT status of supplies involving partnerships
Updated link to http://home.inrev.gov.uk/vfupmanual/index.htm
Police authorities: specific activities: special services
Last paragraph added back in
Section 33 bodies: registration and accounting: bodies other than local authorities
Updated links to VAT notice to https://www.gov.uk/government/publications/vat-notice-7001-should-i-be-registered-for-vat
Section 33 bodies: refund claims: common errors
Updated links to VAT Notice to https://www.gov.uk/government/publications/vat-notice-749-local-authorities-and-similar-bodies
Non-business activities: flowchart
Updated link to flowchart

published amendments

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 74 - Original research undertaken in order to gain knowledge and understanding
Fixed links

published amendments

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 63 - Storage, distribution and goods disposal services
Updated hyperlink to http://www.hmrc.gov.uk/manuals/vatlpmanual/VATLP17550.htm

2016

published amendments

Other local authority activities: miscellaneous (N to Z): supplies of staff
Missing text reinstated
Other local authority activities: miscellaneous (F to M): highways
Missing text reinserted
Other local authority activities: miscellaneous (A to E): asset leasing arrangements
Missing text reinserted
Other local authority activities: housing and community projects: property improvement grants
Missing text reinserted
Other local authority activities: miscellaneous (N to Z): waste collection and disposal
Missing text re-inserted.

published amendments

Government departments and health authorities: Contracted Out Services (COS) Headings: contents
Duplicated table of contents removed

published amendments

Section 33 bodies: refund claims: frequently asked questions
Formatting amendments
Formatting amendments
Other local authority activities: welfare: Supporting People joint statement with the Department of Communities and Local Government
Formatting amendment
Formatting amendment
Formatting amendments
Government departments and health authorities: Contracted Out Services (COS) Headings: COS Headings introduction
Formatting amendments
Local authority education services: voluntary aided schools: Annex B of guidance on section 33 recovery agreed with the Department for Education
Formatting amendments
Section 33 bodies: local authorities: the Local Government (Committees and Political Groups) Regulations 1990
Formatting amendment
Formatting amendments
Section 33 bodies: those admitted by Treasury Order
Formatting amendments
Section 33 bodies: refund arrangements: law
Formatting amendment
Formatting amendments

published amendments

Government departments and health authorities: Contracted Out Services (COS) Headings: contents
COS Heading 69 added to contents
COS Heading 61 added to contents
COS Heading 57 moved to correct place on contents page
COS Heading 57 added to contents
COS Heading 56 added to contents
COS Heading 55 added to contents
COS Heading 54 added to contents
COS Heading 53 added to contents
COS Heading 52 added to contents
COS Heading 49 added to contents
COS Heading 45 added to contents
COS Heading 44 added to contents
COS Heading 41 added to contents
COS Heading 37 added to contents
COS Heading 35 added to contents
COS Heading 31 added to contents
COS Heading added to contents
COS Heading 25 added to contents
New page added to contents section

published amendments

Introduction: roles and responsibilities
VAT Advisory team hyperlink updated.
Public Bodies UoE hyperlink updated
Link to VAT Supply team page updated

published amendments

Government departments and health authorities: Contracted Out Services (COS) Headings: contents
Change to COS Heading 53 Title

published amendments

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 37 - Maintenance, repair and cleaning of equipment, plant, vehicles and vessels
hyperlink inserted
Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 35 - Maintenance, non-structural repair and cleaning of buildings
hyperlink added
Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 74 - Original research undertaken in order to gain knowledge and understanding
Text on eligible bodies has been superseded so this has been removed.
Government departments and health authorities: Contracted Out Services (COS) Headings: contents
Contents page 9700 updated.
Contents page VATGPB9700 updated

published amendments

Government departments and health authorities: Contracted Out Services (COS) Headings: contents
COS heading 53 title was too long - now shortened
Government departments and health authorities: Contracted Out Services (COS) Headings: Examples of items that are eligible for recovery under COS Headings 35 and 37
Change to layout.
Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 60 - Security Services
Minor typo corrected.

published amendments

Government departments and health authorities: Contracted Out Services (COS) Headings: contents
title of COS heading 53 abbreviated
Title for Heading 53 shortened.
Government departments and health authorities: Contracted Out Services (COS) Headings: COS Headings introduction
Page amended to increase readability. Further information given on mechanics of claiming VAT on contracted out services.
Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 13 - Collection, delivery and distribution services
Extra wording added "in relation to postal and courier services".
Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 61 - Services of printing, copying, reproducing or mailing of any documents or publications, including typesetting services
Last two paragraphs indented and bullet-pointed.
Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 54 - Publicity services
Spacing between bullet points corrected.
Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 53 - Provision under a PFI agreement of accommodation...
Complete COS heading added
Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 41 - Nursing services
Spacing altered to make list in 'Includes' section clearer.
Change in indentation under the 'Includes' section.
Further indentation needed under the 'Includes' section.
Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 52 - Professional advice or opinion on departmental efficiency or policy issues, legal advice or opinion and internal audit
Minor typo corrected
Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 44 - Operation and maintenance of stores depots
Third bullet point changed
Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 37 - Maintenance, repair and cleaning of equipment, plant, vehicles and vessels
Formatting amendments
Government departments and health authorities: Contracted Out Services (COS) Headings: Examples of items that are eligible for recovery under COS Headings 35 and 37
Table reformatted
Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 35 - Maintenance, non-structural repair and cleaning of buildings
Formatting amendments
Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 14 - Computer services supplied to the specification of the recipient
Formatting amendments

published amendments

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 53 - Provision under a PFI agreement of accommodation...
Short title field has been shortened.
Government departments and health authorities: Contracted Out Services (COS) Headings: Examples of items that are eligible for recovery under COS Headings 35 and 37
Items omitted in the last edit included again.

published amendments

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 44 - Operation and maintenance of stores depots
Full stop removed on the third bullet of includes and on the bullet under excludes to ensure consistency of formatting across the guidance.
Government departments and health authorities: Contracted Out Services (COS) Headings: Examples of items that are eligible for recovery under COS Headings 35 and 37
Typo corrected

published amendments

Government departments and health authorities: contents
Section 33E heading added to contents page.
Section page hyperlinks added back in after being deleted in error

published amendments

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 6 - Roads: Section 278 Agreements
The changes provide further guidance on recovery for smart motorways, tunnels and bridges.

published amendments

Government departments and health authorities: Section 33E bodies: VAT refunds to non-departmental public bodies and similar public bodies
Formatting correction to hyperlink.
Bookmark hyperlinks corrected and two links to other VATGPB pages fixed.

published amendments

Police authorities: specific activities: contents
New page of guidance
Section 33 bodies: refund claims: verification of VAT 126 claims
Title of repayment team changed.
Section 33 bodies: refund claims: method of claim by un-registered bodies
change of title and address of repayment team
Other local authority activities: miscellaneous (N to Z): contents
New page created for trolleys

published amendments

Other local authority activities: miscellaneous (A to E): dropped kerbs and carriageway crossings
Removal of paragraph on person attempting at first to use another supplier to drop the kerb.
Section 33 bodies: refund claims: common errors
Team responsible for processing VAT 126 is now UBODS not GABS Charities removed from the list
Introduction: roles and responsibilities
Address change

published amendments

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Headings introduction
VATGPB9720 updated to include information on how to be included in the Treasury's Direction. Hyperlinks entered for headings
Government departments and health authorities: Contracted Out Services (COS) Headings: Examples of items that are eligible for recovery under COS Headings 35 and 37
Minor amendment to what is recoverable for repairs to sanitary ware, word damaged removed.
Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 44 - Operation and maintenance of stores depots
Third bullet under what's included has been reworded to provide greater clarification.
Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 26 - Hire of vehicles, including repair and maintenance
The reference to long tern car hire covering a period of 30 days or more has been removed.
Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 16 - Debt collection
Heading introduction amended to provide greater clarity.

published amendments

Government departments and health authorities: contents
Re-added manual page
Re-added page
Government departments and health authorities: HMRC responsibilities
Content updated to include health authorities.
Introduction: representative bodies
Removed outdated references to the Public Bodies UofE liaising with CIPFA, etc.
Non-business activities: whether provided as a public authority: delegation from one local authority to another
Correction of typing error.
Non-business activities: whether provided as a public authority: statutory position
Correction of typing error.
Other local authority activities: miscellaneous (A to E): car parking
Correction of typing error.
Section 33 bodies: refund arrangements: requests to use the scheme
VATGPB4140 updated with information on how to apply to be included in the Treasury Order.

published amendments

Section 33 bodies: those admitted by Treasury Order
Admission of two new combined authorities in November 2016
Section 33 bodies: local authorities: definition
A new paragraph on Health and wellbeing boards has been added.

2017

published amendments

Local authority education services: school private fund income
Minor typos corrected.
Other local authority activities: childcare and welfare: VAT status of miscellaneous services
New row inserted into table.
Local authority education services: related activities: assisted instrument purchase scheme
Minor typo corrected.
Other local authority activities: miscellaneous (N to Z): Trolleys (abandoned)
Typo updated.
Other local authority activities: miscellaneous (N to Z): waste collection and disposal
Text updated.
Government departments and health authorities: supplies to departments and authorities
Amended to include the treatment of supplies in relation to the DfID's overseas aid programme.

published amendments

Local authority education services: related activities: assisted instrument purchase scheme
updated page

published amendments

Local authority education services: related activities: careers services
Text on this page has been completely updated.
Introduction: roles and responsibilities
Link to UBODS team section of this page has been updated along with a couple of typos.

published amendments

Other local authority activities: miscellaneous (F to M): contents
new page on mercury abatement
Other local authority activities: housing and community projects: bed and breakfast accommodation
Change information on reduced value for long term residents

published amendments

Local authority education services: related activities: supplies of food and drink
removed one sentence
Other local authority activities: housing and community projects: care and repair schemes
Change regarding administration services
Other local authority activities: miscellaneous (N to Z): supplies of staff
Delete sentence on concession removed in 2009. Add "general" to examples of business activities
Other local authority activities: sport and leisure: supplies of sporting services
Broken link to VATLP19000 updated.

published amendments

Introduction: roles and responsibilities
Page published to draft. No change to text.
Redaction reapplied. No change to text

published amendments

Other local authority activities: housing and community projects: planning regulations
3rd paragraph on Pre-Application Services added to text.

published amendments

Other local authority activities: housing and community projects: bed and breakfast accommodation
Text and one link updated.
Other local authority activities: miscellaneous (F to M): contents
Link to VATGPB8743 added to contents list
Local authority education services: related activities: assisted instrument purchase scheme
spelling corrected
Local authority education services: related activities: sales of laptop computers
Change to title for clarification

published amendments

Local authority education services: school private fund income
'A wider range of' replace by the word 'fewer'.

published amendments

Non-business activities: flowchart
Link to VAT Business/Non-Business Manual updated.
Bodies governed by public law: introduction
broken link updated
Other local authority activities: housing and community projects: third party management of housing stock
broken link updated
Local authority education services: related activities: school photographs
broken link updated
Local authority education services: related activities: sales to students
broken links mended
Local authority education services: related activities: careers services
broken link mended
Other local authority activities: welfare: disabled student grants
broken link mended
Other local authority activities: welfare: Supporting People joint statement with the Department of Communities and Local Government
broken link mended
Other local authority activities: miscellaneous (N to Z): youth centres
broken link mended
Other local authority activities: miscellaneous (N to Z): supplies of staff
broken link updated

published amendments

Other local authority activities: miscellaneous (A to E): Criminal Records Bureau checks
links updated
Other local authority activities: miscellaneous (A to E): car parking
links updated
Local authority education services: related activities: fuel and power
link updated
Local government partnership programmes: VAT status of supplies involving partnerships
links updated
Section 33 bodies: refund claims: verification of VAT 126 claims
links updated
Other local authority activities: miscellaneous (F to M): Groundwork Trusts
links updated
Local authority education services: introduction
links updated.
Local government partnership programmes: examples: Groundwork Trusts
links updated
Section 33 bodies: cars: introduction
repaired links
Introduction: how to use the manual
Broken links repaired.
Other local authority activities: welfare: meals for the elderly
Link to the VTAXPER manual updated.

published amendments

Introduction: roles and responsibilities
Title of page changed

published amendments

Introduction: roles and responsibilities
Address change for submission of VAT 126 forms

published amendments

Introduction: roles and responsibilities
Text on UBODS updated.

published amendments

Other local authority activities: miscellaneous (N to Z): park and ride schemes
Re-write of guidance following interim procedures.

published amendments

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 71 - Welfare services
Amended for clarification purposes

published amendments

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 14 - Computer services supplied to the specification of the recipient
Resolved formatting issues
Rewrite of whole page, providing clarification of IT licenses, agency staff, and more.

published amendments

Other local authority activities: miscellaneous (N to Z): park and ride schemes
changed
Format made to #1 to remove irregular indentation

published amendments

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 71 - Welfare services
Reverted to previous version with minor addition

published amendments

Other local authority activities: miscellaneous (N to Z): contents
New page created on property searches
Other local authority activities: miscellaneous (F to M): contents
New page on inspections by local authorities

published amendments

Other local authority activities: welfare: Neighbourhood Nursery Initiative
Guidance now obsolete and deleted

published amendments

Other local authority activities: miscellaneous (N to Z): waste collection and disposal
Addition of paragraph on out of area commercial waste .

published amendments

Other local authority activities: miscellaneous (N to Z): waste collection and disposal
Re-organisation of existing paragraphs

published amendments

Police authorities: specific activities: special services
update on special services provided by the police

published amendments

Section 33 bodies: those admitted by Treasury Order
New body added to list - Old Oak Royal Park Development Corporation

published amendments

Police authorities: specific activities: contents
Publish update

published amendments

Local authority education services: related activities: assisted instrument purchase scheme
clarification of price charged.

published amendments

Other local authority activities: welfare: community alarms
updated link to notice
Other local authority activities: miscellaneous (G to Z): supplies between local authorities
removed reference to business briefs.
Introduction: Notice 749
removed reference to RCBs

published amendments

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 21 - Estate management services
Deleted repetition
Link added to agreed principles document

published amendments

Local authority education services: voluntary aided schools: paragraph 6 of guidance on section 33 recovery agreed with the Department for Education
general update
Other local authority activities: miscellaneous (A to E): car parking
update following NCP decision
Police authorities: specific activities: disposal of goods
guidance updated following decision on seized cars
Local authority education services: voluntary aided schools: payments into bank accounts holding devolved funds
General update
Local authority education services: voluntary aided schools: Annex B of guidance on section 33 recovery agreed with the Department for Education
general update
Local authority education services: voluntary aided schools: Annex A - Flowchart to determine VAT recovery on revenue and Capital Expenditure
general update
Local authority education services: voluntary aided schools: paragraph 7 of guidance on section 33 recovery agreed with the Department for Education
General update
Local authority education services: voluntary aided schools: paragraph 5 of guidance on section 33 recovery agreed with the Department for Education
General update
Local authority education services: voluntary aided schools: paragraphs 1 to 4 of guidance on section 33 recovery agreed with the Department for Education
General update of guidance
Local authority education services: voluntary aided schools: introduction
Update of VA Schools manual
Local authority education services: voluntary aided schools: contents
link to 7520 removed as page archived
Other local authority activities: miscellaneous (A to E): cemeteries and crematoria
New page

published amendments

Section 33 bodies: those admitted by Treasury Order
Addition of Cambridgeshire and Peterborough CA

2018

published amendments

Other local authority activities: miscellaneous (A to E): contents
Republished in order to restore links to VATGPB8640 and 8645 on GOV.UK version
Police authorities: specific activities: contents
Republished in order to restore link to VATGPB5225 on GOV.UK version
Local authority education services: contents
Republished in order to display link to VATGPB7500

published amendments

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Headings introduction
Minor change of name from CRM to CCM
Section 33 bodies: refund arrangements: requests to use the scheme
Minor change of name from CRM to CCM
Government departments and health authorities: HMRC responsibilities
Minor change to name from CRMs to CCMs.

published amendments

Other local authority activities: miscellaneous (A to E): cemeteries and crematoria
typo in first line

published amendments

Government departments and health authorities: HMRC responsibilities
Incorrect telephone number amended.

published amendments

Local government partnership programmes: local authority and NHS joint stores depots
Added text for clarification and link to closely related page VATGPB6640. Addition of HMRC/DHSC agreed guidance.
Local government partnership programmes: examples: section 75 NHS Act 2006 partnerships
Amended spelling error and uploaded file.
Added text for clarification and link to closely related page VATGPB6700. Addition of HMRC/DHSC agreed guidance.
Local government partnership programmes: examples: contents
Minor change of page name

published amendments

Section 33 bodies: registration and accounting: claims for repayment of over-paid or under-claimed VAT
Page updated to extend claim period to 4 years.
Section 33 bodies: refund claims: claim periods
Page updated to extend claim period to 4 years.

published amendments

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Headings introduction
Formatting amended.
Amended typo in address
Address amended.

published amendments

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Headings introduction
Formatting amended

published amendments

Section 33 bodies: registration and accounting: claims for repayment of over-paid or under-claimed VAT
Page republished
Section 33 bodies: refund claims: claim periods
Review date amended
Minor formatting

published amendments

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Headings introduction
formatting
Table style updated
Updated table
Update Table
Update table
Updated Table
updated table
Update Table
Updated table
Table format updated
Resent to rest table
Address details amended
Government departments and health authorities: HMRC responsibilities
Amended address details

published amendments

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading - Laboratory services
Amended title - this did not have the relevant item in it.