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HMRC internal manual

VAT Government and Public Bodies

From
HM Revenue & Customs
Updated
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Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 17 - Departmental staff records and payroll systems including administration and payment of pensions

This Heading allows recovery on the provision of services for departmental staff records and payroll systems, including administration and payment of pensions.

Includes

  • Where you employ the services of outside contractors to deal with departmental personnel services, staff records and payroll systems
  • Expert Actuary Services in respect of pensions
  • Supplies by Civil Service Pensions and similar bodies
  • Services supplied by the Government Actuarial Departments

Excludes 

  • Management of child care vouchers