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HMRC internal manual

VAT Government and Public Bodies

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 58 - Research, testing, inspection, certification and approval work for the Health and Safety Executive

This Heading covers research, testing, inspection, certification and approval work for the Health and Safety Executive (HSE).

Devolved administrations discharging functions on behalf of the HSE may recover VAT on contracted out services under this Heading.