Tax Centre of Excellence

Welcome

I am delighted to welcome you to the Tax Centre of Excellence (CoE) webpage. We officially launched the tax CoE on 1 April 2016 – read the Launch Letter here. In time it will become a central resource for departmental tax advice and services available to government departments. The CoE is hosted by the Ministry of Justice that is leading this alongside the Department for Work and Pensions, Department of Health and Ministry of Defence. The services offered by the CoE are set out in the Service Catalogue – see the link on the right.

To find out more about the services offered please contact the Tax Centre of Excellence at taxation@justice.gsi.gov.uk.

Tax guidance and training guides

Introduction to VAT and PAYE (pdf)
Help (pdf)
HMRC Guidance to Government Departments (pdf)
Updated Consolidated HMRC COS Direction (pdf)
Spotlight on: VAT and Staff secondments - What do I need to know? (pdf)

Frequently Asked Questions: COS52 (pdf)
Library Services: COS33 (pdf)
Apprenticeship Levy - Guidance for Pooled Payrolls & Government Departments (pdf)
Apprenticeship Levy Funding Reform - May 2017 (pdf)
Retail Vouchers - VAT Treatment (pdf)

Tax CoE Bulletins

Government Finance Academy e-learning - VAT and PAYE

Spotlight on: VAT and PAYE e-learning (pdf)

Customs and Duty

The MOD Tax Team has considerable experience in customs & duty matters and are able to provide advice on the import and export of goods to and from the UK (EU) and are currently working with HMRC and Industry on understanding the impact leaving the EU will have on the movement goods post Brexit. If you have any customs or duty related questions – as offered in our ‘service catalogue’ – please forward these on the ‘Service Request’ form directly to MOD Tax Team for action on the ‘Contact Us’ email address below.

Contact us

Departments	Contact details
Department of Health	DoH Tax Team Telephone: 0113 2545553
Ministry of Defence Foreign & Commonwealth Office Department for International Development Department for Transport	MoD Tax Team Telephone: 030 679 86626
Department for Work and Pensions & ALBs Driver and Vehicle Licensing Agency Department for Education HM Revenue & Customs	DWP Tax Team Telephone: 0113 23 24060
Ministry of Justice & Agencies Home Office UK Export Finance Department for Business, Energy & Industrial Strategy Department for Environment, Food & Rural Affairs Department for Culture, Media & Sport HM Treasury Cabinet Office Advisory, Conciliation and Arbitration Service Department for Communities & Local Government Other – Department not listed	MoJ HO Tax Team Telephone: 0203 334 6559

Our offerings

Quick links

Off payroll working in the public sector

Tax CoE Survey

As the Tax Centre of Excellence is now a year old we would like your feedback on the services that we provide and what you would like to see in the future. Please click here to complete the short survey

NEW - HMRC Webinars

HMRC have now published a webinar in respect of COS Heading 52. You can access it here.

'What's New'

NEW - Section 299 Certificates (pdf)
NEW - HMRC Personal Tax Accounts (pdf)
NEW - Opting To Tax (pdf)
NEW - The Autumn Statement (pdf)
NEW - Government Departments and Partial Exemption (pdf)
NEW - Section 33E VAT Refund Scheme for NDPBs and Similar Bodies