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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 51 - Press cutting services

This Heading allows recovery where you use an outside contractor to provide you with a physical or electronic press cutting service, for example you are supplied with copies of all articles in the national and/or local press of particular relevance to your government department or health authority.