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HMRC internal manual

VAT Government and Public Bodies

VAT Government and Public Bodies: recent changes

Below are details of the amendments that were published on 11 March 2015 (see the update index for all updates)

Page Details of update
VATGPB9000 Contents list updated
VATGPB9100 Updated to show that the Contracted Out Services guidance is now included in this manual rather than in a separate document
VATGPB9450 Adds a new section on the use of tax advisors by government departments and health authorities
VATGPB9700 Adds a new section to clarify what government departments and health authorities can recover under the Contracted Out Services Direction.