HMRC internal manual

VAT Government and Public Bodies

Government departments and health authorities: Contracted Out Services (COS) Headings: contents

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  1. VATGPB9720
    COS Headings introduction
  2. VATGPB9750
    COS Heading 1 - Accounting, invoicing and related services
  3. VATGPB9770
    COS Heading 2 - Administration of various schemes
  4. VATGPB9790
    COS Heading 3 - Administration and collection of toll charges
  5. VATGPB9810
    COS Heading 4 - Aerial photographic surveys and aerial surveillance
  6. VATGPB9830
    COS Heading 5 - Agricultural services of the kind normally carried out by the Farming and Rural Conservation Agency
  7. VATGPB9850
    COS Heading 6 - Roads: Section 278 Agreements
  8. VATGPB9870
    COS Heading 7 - Broadcast monitoring services
  9. VATGPB9890
    COS Heading 8 - Cartographic services
  10. VATGPB9910
    COS Heading 9 - Cash in transit services
  11. VATGPB9930
    COS Heading 10 - Catering
  12. VATGPB9950
    COS Heading 11 - Ceremonial services
  13. VATGPB9970
    COS Heading 12 - Childcare services
  14. VATGPB9990
    COS Heading 13 - Collection, delivery and distribution services
  15. VATGPB10010
    COS Heading 14 - Computer services supplied to the specification of the recipient
  16. VATGPB10030
    COS Heading 15 - Conference and exhibition services
  17. VATGPB10050
    COS Heading 16 - Debt collection
  18. VATGPB10070
    COS Heading 17 - Departmental staff records and payroll systems including administration and payment of pensions
  19. VATGPB10090
    COS Heading 18 - Employment advisory services as directed by the Race Relations Act 1976
  20. VATGPB10110
    COS Heading 19 - Engineering and related process services
  21. VATGPB10130
    COS Heading 20 - Environmental protection services of the kind normally carried out for the Department of the Environment, Food and Rural Affairs
  22. VATGPB10150
    COS Heading 21 - Estate management services
  23. VATGPB10170
    COS Heading 22 - Export intelligence services
  24. VATGPB10190
    COS Heading 23 - Filming, audio-visual and production services
  25. VATGPB10210
    COS Heading 24 - Health promotion activities
  26. VATGPB10230
    COS Heading 25 - Hire of reprographic equipment including repair and maintenance
  27. VATGPB10250
    COS Heading 26 - Hire of vehicles, including repair and maintenance
  28. VATGPB10270
    COS Heading 27 - Insolvency services
  29. VATGPB10290
    COS Heading 28 - Interpretation and translation services
  30. VATGPB10310
    COS Heading 29 - Issue of documents to, and control of, bingo halls and off-course bookmakers
  31. VATGPB10330
    COS Heading 30 - Issue of documents under the Wireless and Telegraphy Act
  32. VATGPB10350
    COS Heading 31 - Laboratory services
  33. VATGPB10370
    COS Heading 32 - Laundry services
  34. VATGPB10390
    COS Heading 33 - Library services
  35. VATGPB10410
    COS Heading 34 - Maintenance and care of livestock and fauna in connection with the Royal Parks
  36. VATGPB10430
    COS Heading 35 - Maintenance, non-structural repair and cleaning of buildings
  37. VATGPB10435
    Examples of items that are eligible for recovery under COS Headings 35 and 37
  38. VATGPB10450
    COS Heading 36 - Maintenance and repair of civil engineering works
  39. VATGPB10470
    COS Heading 37 - Maintenance, repair and cleaning of equipment, plant, vehicles and vessels
  40. VATGPB10490
    COS Heading 38 - Maintenance and repair of statues, monuments and works of art
  41. VATGPB10510
    COS Heading 39 - Medical and social surveys
  42. VATGPB10530
    COS Heading 40 - Messenger, portering and reception services
  43. VATGPB10550
    COS Heading 41 - Nursing services
  44. VATGPB10570
    COS Heading 42 - Office removals
  45. VATGPB10590
    COS Heading 43 - Test and research and development facilities
  46. VATGPB10610
    COS Heading 44 - Operation and maintenance of stores depots
  47. VATGPB10630
    COS Heading 45 - Operation of hospitals, health care establishments and health care facilities and the provision of related services
  48. VATGPB10650
    COS Heading 46 - Operation of prisons, detention centres and remand centres, including medical services
  49. VATGPB10670
    COS Heading 47 - Passenger transport services
  50. VATGPB10690
    COS Heading 48 - Pest control services
  51. VATGPB10710
    COS Heading 49 - Photographic, reprographic, graphic and design services
  52. VATGPB10730
    COS Heading 50 - Preparation and despatch of forms
  53. VATGPB10750
    COS Heading 51 - Press cutting services
  54. VATGPB10770
    COS Heading 52 - Professional advice or opinion on departmental efficiency or policy issues, legal advice or opinion and internal audit
  55. VATGPB10790
    COS Heading 53 - Provision under a PFI agreement of accommodation...
  56. VATGPB10810
    COS Heading 54 - Publicity services
  57. VATGPB10830
    COS Heading 55 - Purchasing and procurement services
  58. VATGPB10850
    COS Heading 56 - Radio services
  59. VATGPB10870
    COS Heading 57 - Recruitment and relocation of staff and other related services
  60. VATGPB10890
    COS Heading 58 - Research, testing, inspection, certification and approval work for the Health and Safety Executive
  61. VATGPB10910
    COS Heading 59 - Scientific work of the kind normally carried out for the Department of the Environment, Food and Rural Affairs and the Food Standards Agency
  62. VATGPB10930
    COS Heading 60 - Security Services
  63. VATGPB10950
    COS Heading 61 - Services of printing, copying, reproducing or mailing of any documents or publications, including typesetting services
  64. VATGPB10970
    COS Heading 62 - Share Registry Survey
  65. VATGPB10990
    COS Heading 63 - Storage, distribution and goods disposal services
  66. VATGPB11010
    COS Heading 64 - Ships and Seamen
  67. VATGPB11030
    COS Heading 65 - Training, tuition or education
  68. VATGPB11050
    COS Heading 66 - Transport research of the kind normally carried out for the Department for Transport
  69. VATGPB11070
    COS Heading 67 - Travel services, excluding hotel accommodation and fares
  70. VATGPB11090
    COS Heading 68 - Travel and transport surveys, including traffic census counts
  71. VATGPB11110
    COS Heading 69 - Typing secretarial, telephonist and clerical services including agency staff
  72. VATGPB11130
    COS Heading 70 - Waste disposal services
  73. VATGPB11150
    COS Heading 71 - Welfare services
  74. VATGPB11170
    COS Heading 72 - Career guidance, mentoring, counselling and other related services
  75. VATGPB11190
    COS Heading 73 - Services relating to Action Teams for Jobs and Employment Zones
  76. VATGPB11210
    COS Heading 74 - Original research undertaken in order to gain knowledge and understanding
  77. VATGPB11230
    COS Heading 75 - Inspection of woodland sites and of timber imports/imports using timber packing to prevent entry of foreign tree pests and diseases
  78. VATGPB11250
    COS Heading 76 - Probation Services delivered under the Criminal Justice and Court Services Act 2000