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Official guidance

VAT Government and Public Bodies

VATGPB4500 · Section 33 bodies: calculations

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VATGPB4510 · Insignificance test
VATGPB4520 · Method
VATGPB4530 · Recharges
VATGPB4540 · Changes to agreed methods
VATGPB4550 · Implementation of agreed methods
VATGPB4560 · Impact of changes during tax year
VATGPB4570 · Occasional breaches of the insignificance test

Section 33 bodies: calculations: contents
Section 33 bodies: calculations: recharges

VATGPB4530 | Section 33 bodies: calculations: recharges

From HM Revenue & Customs · VAT Government and Public Bodies

Recharges are no longer required.