VAT Consultancy Services

Tender description

Call-off deliverables: VAT Report (Phase 1) Liaison with the contractor (Phase 2) Letters to HMRC (Phase 3) Zero rating certificate (Phase 4) Document to set out matters to be done to protect the position (Phase 5) Phase 1 - Establishing the scope for zero rating of the Mount View Street Hospital · Gathering the information required to understand the intended project in detail - this typically involves discussions with capital projects managers/teams and personnel who will be involved in the day to day running of the building (e.g., psychologists) and review of any available business cases. · Reviewing floor plans and room configurations together with the operational aspects of the buildings. · A review of the indicators of zero rating arising from the Pennine Care VAT case decision (plus other relevant case law precedent and HMRC guidance) and its applicability to the project's circumstances. · Preparation of a VAT reports of our findings and recommendations regarding the availability of zero rating and the conditions to be met. · Discussion of our reports with the Trust in order for you to understand the recommendations and in order to inform any decision to proceed. Phase 2 - Agreeing zero rating with the contractor · All liaison with the contractor (Kier) and the Trust in order to seek the contractor's agreement to zero rating in relation to the project. · Advice regarding certification requirements for the project, where zero rating applies in full or in part. · A meeting with the contractor during this phase in order to discuss the circumstances relating to the issue of the zero rating certificate. Phase 3 - Agreeing zero rating with HMRC · Preparation of the initial letter to HMRC seeking their agreement to full or partial zero rating. · Assistance in responding to HMRC's requests for information. Phase 4 - Advice regarding securing a refund of any VAT overcharged by Kier · In the event of success in phases 1 to 3, we will provide any assistance required in respect of the quantum and procedure for obtaining a refund of any VAT charged at the standard rate which should be zero rated. Phase 5 - Protecting zero rating · This will involve a walk through the operational processes recommended to test adequacy and report on practical steps that can be taken to protect the position achieved. BDO LLP is not (unless otherwise agreed in writing) responsible for: a) providing legal, commercial or other advice outside the scope of the Engagement (including, but not limited to, your decision as to whether or not to obtain such advice); b) reviewing (or otherwise being responsible for) the services provided by any other professional advisers retained by you (or who could have been retained by you); or c) providing any other services beyond the scope of the Engagement. Sussex Partnership NHS Foundation Trust is responsible for: a) Providing any required information in a timely manner