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hm revenue customs

VAT ARRANGEMENTS FOR JOINT NHS/LOCAL AUTHORITY INITIATIVES. SECTION 31 HEALTH ACT 1999. VAT REGIMES . Local Authorities and NHS Bodies are governed by different VAT regimes LOCAL AUTHORITIES SECTION 33 VAT ACT 1994NHS BODIES SECTION 41(3) VAT ACT 1994. PARTNERSHIP ARRANGEMENTS. The lead partner is tasked by the other members to carry out certain activities.The lead partner acts as an agent on behalf of the other partners..

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hm revenue customs

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    1. HM REVENUE & CUSTOMS NHS ADMIN TEAM HENRY HOAD Tel 020 8929 2691 Email henry.hoad2@hmrc.gsi.gov.uk

    3. VAT REGIMES Local Authorities and NHS Bodies are governed by different VAT regimes LOCAL AUTHORITIES SECTION 33 VAT ACT 1994 NHS BODIES SECTION 41(3) VAT ACT 1994

    4. PARTNERSHIP ARRANGEMENTS The lead partner is tasked by the other members to carry out certain activities. The lead partner acts as an agent on behalf of the other partners.

    5. PARTNERSHIP STRUCTURE (A) In this structure the VAT regime of the lead partner determines the VAT recovery of the partnership.

    6. PARTNERSHIP STRUCTURE (B) In this structure the lead body agrees to act as agent for the other members of the partnership termed principals.

    7. VAT RECOVERY - STRUCTURE (B) The lead partner purchases goods and services on behalf of a principal and ask for the bills to be sent directly to the principal for payment and recovery of VAT where appropriate. Or more likely The goods and services may be shared, the lead partner would purchase the goods and services in its own name and re-invoices the principals their share. This would allow the principals to recover any VAT incurred under their own particular VAT regime.

    8. GOODS AND SERVICES USED JOINTLY Partnership structure (a) The VAT status of the lead body will determine VAT recovery. Partnership structure (b) VAT may be apportioned between the partnership members.

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