VATGPB1600 - Introduction: roles and responsibilities

VAT: general enquiries

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 here.

VAT Principles Policy Team

The team with overall responsibility for this manual is the VAT Principles Policy Team. This team is responsible for the VAT policies, litigation, guidance and stakeholder engagement where they affect all public bodies. Please note that the team does not advise on issues relating to individual businesses.

Unregistered Bodies (UBODS) Team

Unregistered bodies that are entitled to refunds under section 33 (see VATGPB4000) make claims by sending a VAT 126 form to the UBODS Team in Shipley:

HM Revenue and Customs
HMRC Paymentrs VAT126
BX9 1JZ

email: vat126team@hmrc.gov.uk

Tel: 03000 558554

The team liaises with the Public Bodies Unit of Expertise to verify these claims.

Public Bodies Unit of Expertise

Introduction

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 previously published the monthly newsletter, 'PB Matters', covering indirect & direct tax issues covered by the Public Bodies Group.

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 follow instructions on the departmental intranet for details of how to contact the Public Bodies UofE.

Public Bodies Group

Government departments and health authorities are dealt with by HMRC's Public Bodies Group. The larger government departments and health authorities have allocated Customer Compliance Managers (CCMs) who are the first point of contact for any HMRC issues.

Queries relating to government departments and health authorities without an allocated CCM should be directed to the Public Bodies Customer Coordinator Team whose contact details are:

Email:   nhs.pbg@hmrc.gsi.gov.uk

Wealthy/Mid-sized Business Compliance
HM Revenue and Customs
S1256
Newcastle
NE98 1ZZ