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HMRC internal manual

VAT Government and Public Bodies

HM Revenue & Customs
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Section 33 bodies: recoverable VAT: direct supplies

Section 33(1) (see VATGPB4120) refers to the supply of goods or services ‘to a body’ and so restricts claims to supplies made directly to that body. To be directly supplied the body must:

  • place the order
  • receive the supply
  • make payment either from its own funds, donated funds (see VATGPB4445) or certain trust funds (see VATGPB4450), and
  • receive a VAT invoice in its own name.