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HMRC internal manual

VAT Government and Public Bodies

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 23 - Filming, audio-visual and production services

This Heading covers filming, audio-visual and production services.


  • Commissioning a company to make in-house training films for example promotional videos, public awareness campaigns, etc
  • Filming briefings, meetings or conferences