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.

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

Dual Workplace & Flexible Working

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

Off Payroll Guidance

Off Payroll Substitutes and Helpers Guide

Other VAT guidance

Grants & VAT

R&R Retail Vouchers VAT Treatment

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 – IT Licences

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:

Email: nhs.pbg@hmrc.gsi.gov.uk