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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 27 - Insolvency services

The costs of Insolvency Practitioners may be recovered under this Heading only if it can be demonstrated that that they are working under contract to a government department or health authority and that their services are being provided to the government department or health authority.

In many cases insolvency practitioners are seen as providing their services to the business under their supervision and any VAT charge is proper to that entity rather than a government department or health authority.