The use of VAT grouping within the care industry: Q&A document

Following a recent webinar, together with Grant Thornton and Anthony Collins, we have prepared this ‘VAT Welfare Services Briefing’ briefing to confirm some of the points raised in the Q&A section of the webinar, and provide further details following ongoing discussions with HMRC’s regarding their planned approach, as well as detail some additional considerations and observations.

This can be downloaded here, and can also be found in our Resource library, in both the CPA briefings and statement, and business continuity folder.

In addition HMRC has received feedback and also a number of queries re practical lines to take when dealing with providers.

It has also developed a Q&A document for Local Authority and NHS Integrated Care Boards which can be downloaded here. This document can also be found in our Resource Library, in the business continuity folder.

This Q&A document should be read in conjunction with the Revenue and Customs Brief (RCB). 

Should you have any concerns, questions or issues relating to VAT, please do reach out to either Grant Thornton or Legal matters to Anthony Collins on the contacts below.

Grant Thornton:

Paul Wilson, Tax Partner – Grant Thornton: Paul.M.Wilson@uk.gt.com

Callum McCormack, Manager, Indirect Tax – Grant Thornton: Callum.G.McCormack@uk.gt.com

Julie M Green, Indirect Tax Associate Director, Specialist Services, Grant Thornton: Julie.M.Green@uk.gt.com

Anthony Collins:

Laura Jordan, Corporate Partner in the Health and Social Care Team, Anthony Collins, Solicitors: laura.jordan@anthonycollins.com

Emma Watt, Senior Associate, Business Services, Anthony Collins, Solicitors: emma.watt@anthonycollins.com

Mark Cook, Partner – Project and Commercial, Anthony Collins, Solicitors: mark.cook@anthonycollins.com 

Alex Lawrence, Legal Director, Anthony Collins, Solicitors: alex.lawrence@anthonycollins.com 

Of course, any general provider related questions or issues, please do feel free to reach out to your local CPA contact.  

We have a dedicated contact at HMRC if the above are unable to answer your questions directly, and as you should already be aware, you are able to email HMRC directly on: CAGetHelpOutOfTaxAvoidance@hmrc.gov.u

Please read and share with colleagues, members or other impacted stakeholders.