VATREG12400 - Entity to be registered: 바카라 사이트 departments

바카라 사이트 departments are not bound by the provisions concerning registration and enforcement, but all are specially registered. Any part of a government department may be treated as a separate entity for the purposes of VAT, if the Treasury so directs. For example, the Fire Service College can be registered separately from the Office of the Deputy Prime Minister and account for the tax due on its supplies separately.

The following bodies are treated in the same way as government departments:

  • the Houses of Parliament
  • regional and area health authorities
  • the boards of governors of certain teaching hospitals
  • regional health boards (in Scotland)
  • executive agencies and trading funds
  • NHS trusts.

The VAT affairs of 바카라 사이트 Departments in England, Wales, Scotland, and Northern Ireland are dealt with, in the first instance, by the Customer Compliance Manager (CCM), or Tax Specialist for the individual department. 바카라 사이트 departments who do not have a CCM or nominated Tax Specialist should contact the Public Bodies Group:

·¡³¾²¹¾±±ô:Ìýnhs.pbg@hmrc.gsi.gov.uk

Wealthy/Mid-sized Business Compliance
HM Revenue and Customs
S1256
Newcastle
NE98 1ZZ

Telephone: 0300 123 2082 (Mon-Fri, 9am - 3pm)