Taxation


Education VAT

The Education VAT information stream provides VAT practitioners with guidance on the basic principles of VAT as it impacts on the education sector and brings together advice and guidance on those issues which provide special difficulty.

Health VAT

The Health VAT information stream provides health service VAT practitioners with guidance on the general principles of VAT as it impacts on the NHS and brings together advice and guidance on complex issues including business/non-business activities and the COS rules. The information stream is supported by the Healthcare Financial Management Association and is linked to the HFMA VAT Technical Sub-Committee.

Housing Associations and RSLs VAT

The Housing Associations and RSLs VAT information stream provides VAT practitioners with guidance on the basic principles of VAT as it impacts on housing associations and registered social landlords and brings together advice and guidance on those issues which provide special difficulty.

Local Authorities and Similar Bodies VAT

The Local Authorities and Similar Bodies VAT information stream provides VAT practitioners with guidance on the basic principles of VAT as it impacts on Section 33 bodies and brings together advice and guidance on those issues which provide special difficulty.

PAYE and National Insurance

The PAYE and National Insurance information stream provides practitioners with guidance on the basic principles of PAYE/NI as it impacts on public service bodies, bringing together advice and guidance on more than 60 topics that present special difficulty. The Real Time Information (RTI) regime commenced on 6 April 2013, and all companies have been required to operate RTI since October 2013. Under RTI, employers are required to submit details to HMRC each time they make a payment to an employee, at the time the payment is made. Detailed guidance concerning RTI may be accessed via the HMRC website.