Updated VAT Guidance for Public Bodies: HMRC’s New Rules for Input Tax Recovery

• HMRC has updated guidance on VAT refunds for public bodies
• Certain public bodies known as “Section 33 bodies” are entitled to input tax recovery despite normal non-business rules
• Form VAT126 can be submitted digitally for first claims
• VAT Notice 998 and VAT Notice 749 have been updated to explain how to claim VAT refunds

Source: marcusward.co

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.