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

HMRC internal manual

VAT Government and Public Bodies

From
HM Revenue & Customs
Updated
, see all updates

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 42 - Office removals

This Heading covers services involved with office removals.

Includes 

  • Office relocation contractors
  • Provision of removal services
  • Crate hire when part of a removal contract
  • Contractors moving office accommodation, for example from one floor to another

Excludes 

  • Crate hire alone