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FOI Request

Disclosure ID
FOI/02483
Request Date
June 6, 2018
Subject
VAT And HMRC Penalties
Description

HMRC Penalties

  1. Has the organisation received any VAT assessments (VAT to be paid to HMRC) in the last five financial years?
  2. Has the organisation received any VAT penalties from HMRC in the last five financial years?
  3. If yes, were any of these suspended penalties?
  4. If so, please provide the total value for each of the above for each financial year they were received
    1. 2013/14:
    2. 2014/15:
    3. 2015/16:
    4. 2016/17:
    5. 2017/18:

 

VAT Consultancy

  1. Has the organisation used any external VAT consultancy to review VAT in 2016/17? If so, please provide the following detail:
    1. Name of third party provider
    2. Total amount of additional VAT recovered by the provider in 16/17 based on its consultancy; split by
      1. Overclaims
      2. Underclaims
    3. How much did the third party invoice for any review work undertaken?
    4. How did the third party structure their payment; based on the amount recovered on overclaims, or underclaims, or total amount recovered?
    5. Was the review charged at a fixed fee or day rate?
    6. Did the organisation procure these services through a framework? If so, please state which framework

 

  1. Please list all frameworks that are available to the organisation/those you are currently signed up to, that would allow you to access VAT review services? (ie. analysis and reconciliation framework)
Response

HMRC Penalties

Question: 1 2 3 4 4
  Assessment Penalty Penalty Suspended Assessment Value (£) Penalty Value (£)
2013/14 No N/A N/A N/A N/A
2014/15 Yes Yes Yes 94,264 Unknown *
  Yes Yes Yes 40,330 2,414
2015/16 Yes No No 12,045 N/A
2016/17 No N/A N/A N/A N/A
2017/18 No N/A N/A N/A N/A

 

* The documentation which contains the value of the suspended penalty is not available therefore the Trust is unable to provide the value.  The Trust has not been required to make any penalty payments to HMRC.

 

VAT Consultancy

1a Name of third party provider Ernst & Young Liaison
1b Total amount of additional VAT recovered by the provider in 16/17 based on its consultancy; split by
  i. Overclaims -£399,745 -£44,776
  ii. Underclaims £496,879 £13,087
1c How much did the third party invoice for any review work undertaken? £50,086 £15,468
1d How did the third party structure their payment; based on the amount recovered on over claims, or under claims, or total amount recovered? Based on amount recovered on over claims and under claims. Based on total amount recovered.
1e Was the review charged at a fixed fee or day rate? Fixed fee Fixed fee
1f Did the organisation procure these services through a framework? If so, please state which framework. Crown Commercial Services No
2 Please list all frameworks that are available to the organisation/those you are currently signed up to, that would allow you to access VAT review services? (I.e. analysis and reconciliation framework). NHS Shared Business Services
Crown Commercial Services
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