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HMRC internal manual

VAT Government and Public Bodies

From
HM Revenue & Customs
Updated
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Section 33 bodies: registration and accounting: estimated VAT returns

The activities undertaken by authorities are generally wide-ranging in nature and are carried out at a variety of locations. Frequently invoices for goods and services supplied to the authority are sent direct to these various locations. As a result it can be administratively difficult for accurate calculation of VAT recoverable on purchases to be based on anything other than a payments basis.

Because of this, many authorities seek permission to use estimated figures on their VAT returns. This is to take into account unprocessed invoices received at individual locations. Guidance on requests for estimation is provided in the manual about Traders’ records (V1-24A) (external users can find the guidance at http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.por…).