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VATGPB5720 | NHS capital building projects: notifying a framework project to HMRC: annex 2 - initial claim

From HM Revenue & Customs · VAT Government and Public Bodies

Alongside your COS VAT recovery calculation as described in the main body of guidance, please also provide:

Part A - letter of authority

Supply the following information on trust headed paper:

  • date

  • project reference number

  • project title

  • name of trust representative

  • name of trust

  • name of advisor

  • HMRC reference number (if already supplied as part of an intending claim)

  • statement that "I can confirm that the above-named advisor is approved to act on behalf of this NHS Trust in providing VAT advice associated with the named project and the submission of this claim."

Part B - application form for submission of VAT recovery initial claim for a framework project to HMRC

  • Project reference number

  • Project title

  • Brief description of the project

  • HMRC reference number (if already supplied as part of an intending claim)

Participating NHS body details

  • Name

  • Full address

  • VAT number

  • VAT contact name and their:

    • phone number

    • email address

  • Project director or cost adviser and their:

    • phone number

    • email address

The Appointed Principal Supply Chain Partner (PSCP) and details of Principal Designers

  • Name of PSCP

  • Address of PSCP

  • Name of on-site project director or manager and their:

    • phone number

    • email address

  • Name and addresses of principal designers, architects, mechanical and electrical services designers, structural engineers and so on

  • Name and address of principal constructor

Estimated project costs

  • Professional charges (excluding PSCP costs)

  • PSCP fee (overhead and profit)

  • PSCP other costs (pre-design fees and so on)

  • Site administration and site facilities (historically referred to as preliminaries - contractor’s staff, portacabins, set-up cost and so on)

  • Risks and contingencies

  • New works

  • Extensions to existing buildings

  • Refurbishment

  • Cost related to business activities

  • Planning fees and building regulations

  • Total net cost - which should include all professional and construction refurbishment fees and costs together with the PSCP fees but exclude VAT (do not include any equipment costs procured by the NHS Trust, or other NHS Body if applicable, directly)

  • Date target price signed for the project

  • Expected date of project completion (month and year)

Funding

For each of the following questions, provide yes or no answers and any additional detail as prompted.

  1. Are there any facets of work that are/have been both designed and installed by one party of the supply chain? (If yes, provide full details and total cost of both the design and installation)

  2. Has any VAT been recovered on both PSCP and other associated costs (these may include costs that are outside the target price)? Provide total sum and details of all VAT recovered.

  3. Has the NHS body entered into any agreements with the PSCP or other bodies for the project to be considered or regarded as coming under Private Finance Initiative (PFI) arrangements? If yes, provide full details.

  4. Has zero rating been considered? If yes, please provide any relevant details.

  5. Has any business activity been considered and included in the calculation? If yes, please provide any relevant details.

Part C - schedule of invoices

Provide a full list of invoices received from the PSCP. This can be supplied in spreadsheet format, but must contain the:

  1. supplier name (this should always be the PSCP)

  2. invoice number

  3. invoice date

  4. net amount

  5. VAT amount

  6. VAT amount claimed and date (if any)

  7. VAT amount adjusted and date (if any)

Part D - consenting to use email

HMRC are required to obtain written informed consent for any correspondence using email. If you agree to the use of email, please follow the instructions below.

What you need to do

Copy and complete the statement below and provide the contact details with the names of any individual in your organisation with whom HMRC may need to correspond.

Return your completed email protocol to [email protected] as soon as possible. This is to ensure that you experience minimal delay.

Notify HMRC when there are any changes to the contact details so we can update our records.

Consent statement

I, [insert primary contact name], on behalf of [name of business] / in my role as [insert role] of [name of business] confirm that I have read the Corresponding with HMRC by email factsheet (GOV.UK) and:

  • I understand and accept the risks of using email

  • I am content for financial information to be sent by email

  • I confirm that attachments can be used

Contact details: Framework schemes only

  • Contact name

  • Correspondence address

  • Phone no

  • Role or position (for example, director of finance / agent)

  • Email address

  • Tax regime (for example, VAT, PAYE or CT)

  • Email protocol agreed (Yes or No)

Please note that HMRC are unable to correspond with anyone who has not been listed. The information you provide will replace the contact details already held by HMRC. This will only be in relation to your consent to correspond by email.

Contacting you by email

HMRC emails will always be sent from a central mailbox. Always use this mailbox when corresponding with us as personal email addresses are not monitored during periods of leave. If you do not wish to correspond using email and would prefer to use another method of contact, please let us know as soon as possible.