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HMRC internal manual

VAT Registration

HM Revenue & Customs
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Entity to be registered: Registration of government departments

Government departments and the other bodies referred to above are not registered in the normal way but are recorded manually, with a prefix ‘GD’ (for government departments) or ‘HA’ (for health authorities).

Those parts of government departments which have been created executive agencies or trading funds remain part of central government. Unless special arrangements have been approved by the Supply Policy Team, their VAT affairs will continue to be dealt with by the parent department.

NHS trusts (that is, hospitals given trust status under the National Health Service and the Community Care Act 1990) will remain part of the NHS and their VAT affairs will continue to be the responsibility of the NHS Admin Team.