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This page is being developed with HMRC for NHS colleagues and will show guidance and information applicable to the NHS sector. Guidance that applies to both the government department and NHS sectors will also be listed here, for ease.

NEW – Tax avoidance promoters targeting returning NHS workers (HMRC Spotlight 54)

Read HMRC Spotlight 54 here

NHS Employers Guide to HMRC Guidancebringing together all the main HMRC guidance to help you navigate through relevant subjects.  

TCOE NHS Employers Guide to HMRC

Travel and tax

Lease Cars:  VAT Tribunal Ruling affecting NHS Trusts (case – Northumbria Healthcare Trust – 2019)

Changes to the Income Tax and National Insurance contributions treatment of emergency vehicles

VAT guidance

Grants & VAT

NHS Partial Exemption Framework

VAT liability of charges to overseas customers for non-elective treatment

Contracted-Out Services (COS) Guidance

Agreed Principles, guidance and FAQs – COS14 Resource & Digital Expertise

Agreed principles and examples – COS21 Estate Management Services

National Minimum Wage – HMRC webinar

This is a short 20-minute recorded National Minimum Wage webinar that details the main underpayment risks to NHS employers.  With minimum wage increasingly an issue for employers – the public sector included, we are making this available so that you better understand NMW compliance.  You can watch the presentation by clicking the link here.  You will then be asked to register by providing an email address.

Your dedicated HMRC contact email is: