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HMRC internal manual

VAT Government and Public Bodies

Introduction: scope of the manual

This manual provides information on VAT as it applies to local authorities and other government and public bodies. As permanent guidance it forms a part of the main reference material for people who work in the Department. HMRC formal procedures and work systems are outlined in this and other manuals. Together they set out the Department’s rules and guidelines and give general advice on interpreting them. They are primarily intended for internal use and so, if you are a taxpayer, you should not rely on the content for calculating your taxes and duties.