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HMRC internal manual

VAT Government and Public Bodies

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

This Heading covers services involved with office removals.


  • 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


  • Crate hire alone