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.
General Introduction to VAT
Business Activities: VAT and Income
Business Activities: VAT and Expenditure
HFMA VAT Technical Sub-Committee Minutes