Contracted Out Service headings

TCoE guidance

Frequently Asked Questions: COS52
Library Services: COS33
Updated Consolidated HMRC COS Direction
An Introduction to VAT including Contracted out Services Direction and PAYE
Agreed principles and examples – COS21 Estate Management Services
Agreed Principles – COS14 (pdf)
Agreed Principles, guidance and FAQs – COS14 Resource & Digital Expertise (pdf)
Agreed Principles – IT Licences (pdf)

HMRC guidance

VAT in Government and Public Bodies (COS)
Latest Published HMRC COS Headings
HMRC have now published a webinar in respect of COS Heading 52. You can access it here