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HMRC internal manual

VAT Government and Public Bodies

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HM Revenue & Customs
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VATGPB - VAT Government and Public Bodies: Guidance Map

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VATGPB1000 Introduction: contents  
  VATGPB1100 Scope of the manual
  VATGPB1200 Release of information (open government code of practice)
  VATGPB1300 How to use the manual
  VATGPB1400 Notice 749
  VATGPB1500 Representative bodies
  VATGPB1600 HMRC contacts
VATGPB2000 Bodies governed by public law: contents  
  VATGPB2100 Introduction
  VATGPB2200 Non-business treatment
  VATGPB2300 Definition: contents
  VATGPB2310 Introduction
  VATGPB2320 Policy development
  VATGPB2330 Article 13 bodies
VATGPB3000 Non-business activities: contents  
  VATGPB3100 Introduction
  VATGPB3200 Whether provided as a public authority: contents
  VATGPB3210 Introduction
  VATGPB3220 Special legal regime
  VATGPB3230 Statutory obligation
  VATGPB3240 Delegation from one local authority to another
  VATGPB3250 Other key Tribunal cases
  VATGPB3260 Statutory position
  VATGPB3300 Distortions of competition: contents
  VATGPB3310 Relevance
  VATGPB3320 Key Tribunal cases
  VATGPB3330 Significant distortion
  VATGPB3400 Annex 1 of the Principal VAT Directive
  VATGPB3500 Grants and statutory contributions
  VATGPB3600 Flowchart
VATGPB4000 Section 33 bodies: contents  
  VATGPB4100 Refund arrangements: contents
  VATGPB4110 Introduction
  VATGPB4120 Law
  VATGPB4130 Qualifying bodies
  VATGPB4140 Requests to use the scheme
  VATGPB4200 Local authorities: contents
  VATGPB4210 Definition
  VATGPB4220 Purchasing consortia in Scotland
  VATGPB4230 Exclusions
  VATGPB4240 The Local Government (Committees and Political Groups) Regulations 1990
  VATGPB4250 Requirement to register
  VATGPB4260 Background to pension funds generally
  VATGPB4270 Local authority pension funds
  VATGPB4280 Pension expenses
  VATGPB4290 Pension concession
  VATGPB4300 Those admitted by Treasury Order
  VATGPB4400 Recoverable VAT: contents
  VATGPB4405 Introduction
  VATGPB4410 Circumstances in which VAT may be incurred
  VATGPB4415 Direct supplies
  VATGPB4420 Exclusions
  VATGPB4425 Invoices
  VATGPB4430 Group registrations
  VATGPB4435 Mixed business and non-business use and exempt activities
  VATGPB4440 Community projects
  VATGPB4445 Donated funds
  VATGPB4450 Trust funds
  VATGPB4500 Calculations: contents
  VATGPB4510 Insignificance test
  VATGPB4520 Method
  VATGPB4530 Recharges
  VATGPB4540 Changes to agreed special methods
  VATGPB4550 Implementation of special methods
  VATGPB4560 Impact of changes during tax year
  VATGPB4570 Occasional breaches of the insignificance test
  VATGPB4600 Capital projects and other adjustments: contents
  VATGPB4610 Background
  VATGPB4620 Capital goods
  VATGPB4630 Capital item adjustments
  VATGPB4640 Change of intention
  VATGPB4650 Error in attribution
  VATGPB4700 Cars: contents
  VATGPB4710 Introduction
  VATGPB4720 Purchases
  VATGPB4730 Disposals
  VATGPB4740 Leasing
  VATGPB4750 Road fuel
  VATGPB4760 Motor mileage allowances
  VATGPB4770 Accessories modifications repairs and maintenance
  VATGPB4800 Refund claims: contents
  VATGPB4810 VAT registered bodies
  VATGPB4820 Un-registered bodies
  VATGPB4830 Method of claim by un-registered bodies
  VATGPB4840 Claim periods
  VATGPB4850 Verification of VAT 126 claims
  VATGPB4860 Common errors
  VATGPB4870 Frequently asked questions
  VATGPB4900 Registration and accounting: contents
  VATGPB4910 Bodies other than local authorities
  VATGPB4920 Local authorities
  VATGPB4930 Group VAT registration
  VATGPB4940 Estimated VAT returns
  VATGPB4950 Interest penalties and repayment supplements
  VATGPB4960 Claims for repayment of over-paid or under-claimed VAT
VATGPB5000 Police authorities: contents  
  VATGPB5100 Introduction
  VATGPB5200 Specific activities: contents
  VATGPB5205 Asylum seekers
  VATGPB5210 Community support officers
  VATGPB5215 Contracted-out vehicle removals
  VATGPB5220 Covert operations
  VATGPB5225 Disposal of goods
  VATGPB5230 Escort and transport of prisoners
  VATGPB5235 Escort of property and abnormal loads
  VATGPB5240 Housing
  VATGPB5245 Linguists
  VATGPB5250 Police cars
  VATGPB5255 Police doctors
  VATGPB5260 Secondments and supplies of staff
  VATGPB5265 Special constables
  VATGPB5270 Sporting and other events
  VATGPB5275 Statutory licences
  VATGPB5280 Staff and subsistence expenses
  VATGPB5285 Witness protection
  VATGPB5290 Youth offending teams
  VATGPB5300 Summary of activities: contents
  VATGPB5310 Liabilities A to B
  VATGPB5320 Liabilities C
  VATGPB5330 Liabilities D to E
  VATGPB5340 Liabilities F to H
  VATGPB5350 Liabilities I to M
  VATGPB5360 Liabilities N to O
  VATGPB5370 Liabilities P
  VATGPB5380 Liabilities R to S
  VATGPB5390 Liabilities T to Z
VATGPB6000 Local government partnership programmes: contents  
  VATGPB6100 Introduction
  VATGPB6200 Structure and VAT recovery
  VATGPB6300 Management boards and committees
  VATGPB6400 Accountable bodies
  VATGPB6500 VAT status of supplies involving partnerships
  VATGPB6600 Examples: contents
  VATGPB6610 Sure Start
  VATGPB6630 Crime and Disorder Reduction partnerships
  VATGPB6640 Health Act 1999 partnerships
  VATGPB6650 E-Government partnerships
  VATGPB6660 Groundwork Trusts
  VATGPB6670 Business Improvement Districts
  VATGPB6700 Local authority and NHS joint stores depots
  VATGPB6800 Local authority joint committees and shared services
VATGPB7000 Local authority education services: contents  
  VATGPB7100 Introduction
  VATGPB7200 Types of school
  VATGPB7300 Community and community special schools
  VATGPB7400 Foundation schools
  VATGPB7500 Voluntary aided schools: contents
  VATGPB7510 Introduction
  VATGPB7520 Section 33 recovery
  VATGPB7530 Paragraphs 1 to 4 of guidance on section 33 recovery agreed with Department for Education
  VATGPB7540 Paragraph 5 of guidance on section 33 recovery agreed with Department for Education
  VATGPB7550 Paragraph 6 of guidance on section 33 recovery agreed with Department for Education
  VATGPB7560 Paragraph 7 of guidance on section 33 recovery agreed with Department for Education
  VATGPB7570 Annex A of guidance on section 33 recovery agreed with Department for Education
  VATGPB7580 Annex B of guidance on section 33 recovery agreed with Department for Education
  VATGPB7590 Payments into devolved funds
  VATGPB7600 Voluntary controlled schools
  VATGPB7700 School private fund income
  VATGPB7800 Related activities: contents
  VATGPB7805 Careers services
  VATGPB7810 Grants for students on training courses
  VATGPB7815 Sales to students
  VATGPB7820 Sales of laptop computers to teachers and parents
  VATGPB7825 Assisted instrument purchase scheme
  VATGPB7830 Supplies of food and drink
  VATGPB7835 Sales to recipients other than own pupils and students
  VATGPB7840 School photographs
  VATGPB7845 Breakfast and after school clubs
  VATGPB7850 Holiday clubs and supervised play facilities
  VATGPB7855 Fuel and power
VATGPB8000 Other local authority activities: contents  
  VATGPB8100 Welfare: contents
  VATGPB8110 Asylum seekers and refugees
  VATGPB8120 Community alarms
  VATGPB8130 Disabled student grants
  VATGPB8140 Meals for the elderly
  VATGPB8150 Neighbourhood Nursery Initiative
  VATGPB8160 Supporting People introduction
  VATGPB8170 Supporting People joint statement with the Department of Communities and Local Government
  VATGPB8180 Supporting People services
  VATGPB8200 Childcare and welfare: contents
  VATGPB8210 Background
  VATGPB8220 Children’s centres
  VATGPB8230 VAT status of childcare services (A to L)
  VATGPB8240 VAT status of childcare services (M to R)
  VATGPB8250 VAT status of childcare services (S to Z)
  VATGPB8260 VAT status of elderly services
  VATGPB8270 VAT status of disabled services (A to M)
  VATGPB8280 VAT status of disabled services (N to Z)
  VATGPB8290 VAT status of miscellaneous services
  VATGPB8300 Housing and community projects: contents
  VATGPB8305 Background
  VATGPB8310 Bed and breakfast accommodation
  VATGPB8315 Background to housing stock transfers
  VATGPB8320 Housing stock transferred in existing condition
  VATGPB8325 Housing stock transferred following improvement by a local authority
  VATGPB8330 Third party management of housing stock
  VATGPB8335 Repair and maintenance of dwellings
  VATGPB8340 Home improvements and tenant contributions
  VATGPB8345 Local authority garages
  VATGPB8350 Property improvement grants
  VATGPB8355 Care and repair schemes
  VATGPB8360 Default works
  VATGPB8365 Group repair schemes and block improvement grants
  VATGPB8370 Planning regulations
  VATGPB8375 Provision and maintenance of community projects including village halls
  VATGPB8400 Sport and Leisure: contents
  VATGPB8410 Supplies of sporting services
  VATGPB8420 Operation of leisure centres
  VATGPB8430 Leisure service schemes
  VATGPB8500 Contracted out leisure services: contents
  VATGPB8510 Introduction
  VATGPB8520 Memorandum of understanding paragraphs 1 and 2
  VATGPB8530 Memorandum of understanding paragraph 3
  VATGPB8540 Memorandum of understanding paragraph 4.1 to 4.6
  VATGPB8550 Memorandum of understanding paragraph 4.7
  VATGPB8560 Memorandum of understanding paragraph 5 and 6
  VATGPB8600 Miscellaneous (A to E): contents
  VATGPB8605 Introduction
  VATGPB8610 Ambulance co-responders
  VATGPB8615 Asset leasing arrangements
  VATGPB8620 Bailiffs
  VATGPB8625 Beach huts
  VATGPB8630 Building control fees
  VATGPB8635 Business improvement districts
  VATGPB8640 Car parking
  VATGPB8645 Cemeteries and crematoria
  VATGPB8650 Closed circuit television
  VATGPB8655 Coastal defence contributions
  VATGPB8660 Community Infrastructure Levy
  VATGPB8665 Congestion charging schemes
  VATGPB8670 Criminal Records Bureau checks
  VATGPB8675 Dropped kerbs and carriageway crossings
  VATGPB8680 Election and returning officer’s expenses
  VATGPB8700 Miscellaneous (F to M): contents
  VATGPB8705 Foster parents’ expenses
  VATGPB8710 Freedom of information requests
  VATGPB8715 Free gifts
  VATGPB8720 Future Jobs Fund
  VATGPB8725 Groundwork Trusts
  VATGPB8730 Guardian receivership
  VATGPB8735 Gypsy and traveller sites
  VATGPB8740 Highways
  VATGPB8745 Housing Market Renewal
  VATGPB8750 Library services
  VATGPB8755 Local Healthwatch Bodies
  VATGPB8760 London Low Emissions Zone
  VATGPB8765 Magistrates’ courts
  VATGPB8770 Markets
  VATGPB8775 Mayoral and chairman’s expenses
  VATGPB8780 Memorial benches
  VATGPB8785 Motor mileage allowances
  VATGPB8800 Miscellaneous (N to Z): contents
  VATGPB8805 Nationality Checking Service
  VATGPB8810 Park and ride schemes
  VATGPB8815 Pension fund administration services
  VATGPB8820 Pest control
  VATGPB8825 Probation services
  VATGPB8830 Provision of information under open government
  VATGPB8835 Purchasing consortia
  VATGPB8840 Recycling credits
  VATGPB8845 Road fuel scale charges
  VATGPB8850 Smallholdings
  VATGPB8855 Supplies between local authorities
  VATGPB8860 Supplies of staff
  VATGPB8865 Tolls for use of roads bridges and tunnels
  VATGPB8870 Voucher schemes
  VATGPB8875 Waste collection and disposal
  VATGPB8880 Weights and measures verification fees
  VATGPB8885 Youth centres
  VATGPB8890 Youth offending teams
VATGPB9000 Government departments and health authorities: contents  
  VATGPB9100 Introduction
  VATGPB9200 HMRC responsibilities
  VATGPB9300 VAT law: contents
  VATGPB9310 EU Law
  VATGPB9320 Definition of a government department
  VATGPB9330 Restrictions on non-business treatment
  VATGPB9340 VAT recovery on non-business activities
  VATGPB9350 Section 99 refund scheme
  VATGPB9400 Registration
  VATGPB9450 Use of tax advisors
  VATGPB9500 Supplies to departments and authorities
  VATGPB9600 Ambulance co-responders
  VATGPB9700 Contracted Out Services (COS) Headings: contents
  VATGPB9720 COS Headings introduction
  VATGPB9750 COS Heading 1 - Accounting, invoicing and related services
  VATGPB9770 COS Heading 2 - Administration of various schemes
  VATGPB9790 COS Heading 3 - Administration and collection of toll charges
  VATGPB9810 COS Heading 4 - Aerial photographic surveys and aerial surveillance
  VATGPB9830 COS Heading 5 - Agricultural services of the kind normally carried out by the Farming and Rural Conservation Agency
  VATGPB9850 COS Heading 6 - Roads: Section 278 Agreements
  VATGPB9870 COS Heading 7 - Broadcast monitoring services
  VATGPB9890 COS Heading 8 - Cartographic services
  VATGPB9910 COS Heading 9 - Cash in transit services
  VATGPB9930 COS Heading 10 - Catering
  VATGPB9950 COS Heading 11 - Ceremonial services
  VATGPB9970 COS Heading 12 - Childcare services
  VATGPB9990 COS Heading 13 - Collection, delivery and distribution services
  VATGPB10030 COS Heading 15 - Conference and exhibition services
  VATGPB10050 COS Heading 16 - Debt collection
  VATGPB10070 COS Heading 17 - Departmental staff records and payroll systems including administration and payment of pensions
  VATGPB10090 COS Heading 18 - Employment advisory services as directed by the Race Relations Act 1976
  VATGPB10110 COS Heading 19 - Engineering and related process services
  VATGPB10130 COS Heading 20 - Environmental protection services of the kind normally carried out for the Department of the Environment, Food and Rural Affairs
  VATGPB10150 COS Heading 21 - Estate management services
  VATGPB10170 COS Heading 22 - Export intelligence services
  VATGPB10190 COS Heading 23 - Filming, audio-visual and production services
  VATGPB10210 COS Heading 24 - Health promotion activities
  VATGPB10270 COS Heading 27 - Insolvency services
  VATGPB10290 COS Heading 28 - Interpretation and translation services
  VATGPB10310 COS Heading 29 - Issue of documents to, and control of, bingo halls and off-course bookmakers
  VATGPB10330 COS Heading 30 - Issue of documents under Wireless and Telegraphy Act
  VATGPB10370 COS Heading 32 - Laundry services
  VATGPB10390 COS Heading 33 - Library services
  VATGPB10410 COS Heading 34 - Maintenance and care of livestock and fauna in connection with the Royal Parks
  VATGPB10450 COS Heading 36 - Maintenance and repair of civil engineering works
  VATGPB10490 COS Heading 38 - Maintenance and repair of statues, monuments and works of art
  VATGPB10510 COS Heading 39 - Medical and social surveys
  VATGPB10530 COS Heading 40 - Messenger, portering and reception services
  VATGPB10570 COS Heading 42 - Office removals
  VATGPB10590 COS Heading 43 - Test and research and development facilities
  VATGPB10650 COS Heading 46 - Operation of prisons, detention centres and remand centres, including medical services
  VATGPB10670 COS Heading 47 - Passenger transport services
  VATGPB10690 COS Heading 48 - Pest control services
  VATGPB10730 COS Heading 50 - Preparation and despatch of forms
  VATGPB10750 COS Heading 51 - Press cutting services
  VATGPB10890 COS Heading 58 - Research, testing, inspection, certification and approval work for the Health and Safety Executive
  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
  VATGPB10930 COS Heading 60 - Security Services
  VATGPB10970 COS Heading 62 - Share Registry Survey
  VATGPB10990 COS Heading 63 - Storage, distribution and goods disposal services
  VATGPB11010 COS Heading 64 - Ships and Seamen
  VATGPB11030 COS Heading 65 - Training, tuition or education
  VATGPB11050 COS Heading 66 - Transport research of the kind normally carried out for the Department for Transport
  VATGPB11070 COS Heading 67 - Travel services, excluding hotel accommodation and fares
  VATGPB11090 COS Heading 68 - Travel and transport surveys, including traffic census counts
  VATGPB11130 COS Heading 70 - Waste disposal services
  VATGPB11150 COS Heading 71 - Welfare services
  VATGPB11170 COS Heading 72 - Career guidance, mentoring, counselling and other related services
  VATGPB11190 COS Heading 73 - Services relating to Action Teams for Jobs and Employment Zones
  VATGPB11210 COS Heading 74 - Original research undertaken in order to gain knowledge and understanding
  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
  VATGPB11250 COS Heading 76 - Probation Services delivered under the Criminal Justice and Court Services Act 2000