This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Government and Public Bodies

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 39 - Medical and social surveys

This Heading is specifically designed to allow recovery on surveys which were previously carried out in-house which are now outsourced to private sector providers and where the results are to be used for non-business activity.