Welcome
Welcome to the Tax Centre of Excellence (CoE) webpage. It is 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 Home Office, 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.
Tax topic areas
Please click on a tax topic link below to view the respective guidance/sub-topic available.
NHS Page
View our NHS page here
Contact us
'What's New'
- NEW - Tax avoidance promoters targeting returning NHS workers (HMRC Spotlight 54)
- NEW - HMRC Public Sector Bodies Group out of hours contact details during Coronavirus crisis (pdf)
- NEW - March 20 - Government announces one-year delay to off-payroll working reform (pdf)
- NEW - March 20 - Updated guidance for off-payroll (IR35) working in the public sector - for April 2021 (pdf)
Our offerings
- Tax CoE Brochure (pdf)
- Our Service Catalogue (pdf)
- Service Request Form (doc)
Government Finance Academy e-learning - VAT and PAYE
TCoE Bulletins
Quick links
- Tax CoE Committee Terms of Reference (pdf)
- Service Level Agreement (pdf)
- HMRC Website
- HMRC Personal Tax Accounts (pdf)
- Dual Workplace Quick Guide (pdf)
- Statutory Supplies and Fees - VAT Treatment (pdf)
- Framework for Government Departments Partial Exemption Special Methods
- Construction Industry Tax Scheme - Aide Memoire for Public Bodies (pdf)
- VAT Return Process - Guide for Government Departments (pdf)
- VAT Capital Goods Scheme - Aide Memoire (pdf)