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HMRC internal manual

VAT Government and Public Bodies

Introduction: HMRC contacts

VAT Supply Team
Unregistered Bodies (UBODS) Team
Public Bodies Unit of Expertise

VAT Supply Team

The team with overall responsibility for this manual is VAT Supply Team.

Unregistered Bodies (UBODS) Team

Unregistered bodies that are entitled to refunds under section 33 (see VATGPB4000) make claims by sending a VAT 126 (Claim for refund by local authorities and similar bodies, academies and certain charities) form to the UBODS Team in Shipley.

HM Revenue & Customs
Miscellaneous Charges Unit
DMB 601
West Yorkshire


The UBODS Team, which is based within Corporate Finance Operations (CFO), liaise with the Public Bodies Unit of Expertise to verify these claims.

Public Bodies Unit of Expertise {#}


The Unit of Expertise (UoE) provides advice on VAT technical policy and operational practice as it applies to Local Authorities and other Government and public bodies.

The UoE maintains a telephone and e-mail helpdesk for HMRC compliance, policy and VAT written & telephone enquiry colleagues. The UoE also publishes the monthly newsletter ‘PB Matters’ covering indirect & direct tax issues covered by the Public Bodies Group.

Their contact details are:

Public Bodies Unit of Expertise
The Crescent Centre 
Temple Back
Avon  BS1 6HR

Please do not divulge telephone numbers to the public.

E-mail: Public Bodies Unit of Expertise, Bristol (LocalComp LC Grup Mailbox)

They also have an intranet site

The UoE works closely with the GABS Team and also external bodies representing town & parish councils such as:

  • the National Association of Local Councils (NALC)
  • the Society of Local Council Clerks(SLCC), and
  • Action for Communities in Rural England (ACRE).

Contacting the UoE

HMRC colleagues should first consult relevant notices and manuals before contacting the UoE.

Also, if the question involves liability, they should consider if the activity is business or non-business. If it is clearly business then, although a Public Body is involved, it may be more appropriate to contact another UoE or VAT Advisory Team. Complex questions should be put to the UoE by e-mail rather than by telephone. This should set out the supplies involved, the questions arising, the guidance consulted, together with your conclusions.

Submissions which may need to go forward to VAT Advisory Team should be sent via Email with a completed technical submission form

form to