HM Revenue & Customs

 

GENMED have developed a library of Managed Service Contract models that have been approved by HMRC for compliance to relevant current legislation.

NHS Trusts and all Public Sector bodies may recover VAT for eligible contracted out services  under the VAT ACT 1994 section 41(3) and the Treasury Directive of 2002. The services approved by Treasury for recovery of VAT are defined in the Refund Directions – commonly referred to as the Contracting-Out Directions which are published annually in the London, Edinburgh and Belfast Gazettes.  These directions do not apply in Northern Ireland as, under Article 99 of the VAT Act 1994, NI Government Departments can recover all VAT paid on non-business activities.

NHS VAT CONTRACTED OUT SERVICES

  1.     Accounting, invoicing and related services
  2.     Administration of the following: Career development loans Certificates of Experience etc
  3.     Administration and collection of toll charges
  4.     Aerial photographic surveys and aerial surveillance
  5.     Agricultural services of the kind normally carried out by the Farming and Rural Conservation Agency
  6.     Alteration, repair and maintenance of road schemes
  7.     Broadcast monitoring services
  8.     Cartographic service
  9.     Cash in transit services
  10.   Catering
  11.   Ceremonial services
  12.   Childcare services
  13.   Collection, delivery and distribution services
  14.   Computer Services supplied to the specification of the recipient, including the provision of a fully managed and serviced computer infrastructure
  15.   Conference and exhibition services
  16.   Debt Collection
  17.   Departmental staff records and payroll systems including administration and payment of pensions
  18.   Employment advisory services as directed by the Race Relations Act 1976
  19.   Engineering and related process services.
  20.   Environmental research and protection services of the kind normally carried out for the Department of the Environment, Transport and the Regions
  21.   Estate management services
  22.   Export intelligence services
  23.   Filming, audio visual and production services
  24.   Health promotion activities(e.g. delivering promotional campaigns)
  25.   Hire of reprographic equipment including repair and maintenance
  26.   Hire of vehicles including repair and maintenance
  27.   Insolvency services
  28.   Interpretation and translation services
  29.   Issue of documents to, and control of, bingo halls and off-course bookmakers.
  30.   Issue of documents under Wireless and Telegraphy Act
  31.   Laboratory services
  32.   Laundry services
  33.   Library services
  34.   Maintenance and care of livestock and fauna in connection with the Royal Parks
  35.   Maintenance, non-structural repair and cleaning of buildings
  36.   Maintenance and repair of civil engineering works
  37.   Maintenance, repair and cleaning of equipment, plant, vehicles and vessels
  38.   Maintenance and repair of statues, monuments and works of art
  39.   Medical and social surveys
  40.   Messenger, portering and reception services
  41.   Nursing services
  42.   Office removals
  43.   Operation and maintenance of static test facilities etc
  44.   Operation and maintenance of stores depots
  45.   Operation of hospitals, health care establishments and health care facilities and the provision of any related services (e.g. PFI or LIFT contracts)
  46.   Operation of prisons, detention centres and remand centres, including medical services
  47.   Passenger transport services
  48.   Pest control
  49.   Photographic, reprographic, graphics and design services
  50.   Preparation and despatch of forms.
  51.   Press cutting services
  52.   Professional services, including those of any manager, adviser, expert, specialist or consultant
  53.   Provision under a PFI agreement of accommodation for office or other governmental use, together with management or other services in connection with that accommodation
  54.   Publicity services
  55.   Purchasing and procurement services
  56.   Radio services
  57.   Recruitment and relocation of staff and other related services
  58.   Research, testing, inspection, certification and approval work for the Health and Safety Executive.
  59.   Scientific research of the kind normally carried out for the Ministry of Agriculture, Fisheries and Food Standards Agency
  60.   Security services
  61.   Services of printing, copying, reproducing or mailing any documents or publications, including typesetting services
  62.   Share Registry Survey
  63.   Storage, distribution and goods disposal services
  64.   Surveying, certification and registration in connection with ships and relevant record keeping and verification, issue of certification, cards, discharge books and campaign medals to seamen
  65.   Training, tuition or education
  66.   Transport research of the kind normally carried out for the Department of the Environment, Transport and the Regions
  67.   Travel services, excluding hotel accommodation and fares
  68.   Travel and transport surveys, including traffic census counts.
  69.   Typing, secretarial, telephonist and clerical services including Agency staff
  70.   Waste disposal services
  71.   Welfare services
  72.   Career Guidance, Mentoring and Counselling to help unemployed people back into work as part of the New Deal.
  73.   Services relating to Action Teams for Jobs and Employment Zones
  74.   Original research undertaken in order to gain knowledge and understanding
  75.   Inspection of woodland sites for approval of felling licence applications and of timber imports/imports using timber packing to prevent entry of foreign tree pests and diseases