Introduction: roles and responsibilities
VAT: general enquiries deals with telephone and written enquiries from businesses about VAT matters. For example
- requests for copies of public notices
- routine enquiries concerning the VAT treatment of goods and services.
Contact details for VAT: general enquiries are available on the following link http://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-enquiries
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 and Customs
The team liaises with the Public Bodies Unit of Expertise to verify these claims.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)