Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Government and Public Bodies

HM Revenue & Customs
, see all updates

Introduction: HMRC contacts

VAT Supply Team
Government Accounting and Barristers Team
Public Bodies Unit of Expertise

VAT Supply Team

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

Unregistered {#IDAP5L1C} 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, who are based within Corporate Finance Operations (CFO), liaise 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)