From 1 April 2018, Moorfields Eye Hospital NHS Foundation Trust will join the NHS in England VAT administrative divisional registration.
This will mean that where you currently make supplies to the Trust that would be taxable or exempt from VAT and you are in the same VAT Division, your supplies will fall outside the scope of UK VAT from 1 April 2018. Furthermore, supplies the Trust makes to your organisation will no longer be subject to UK VAT.
Where supplies of services have been made by the Trust before 1 April 2018, but these are invoiced post 1 April 2018, VAT will be applied at the applicable rate (e.g. taxable or exempt from VAT supplies).
Please update your accounts payable and accounts receivable entries for this organisation to identify it as inter-NHS supplies that are outside the scope of UK VAT.
The VAT treatment of supplies to and from Moorfields by NHS bodies outside the NHS in England VAT administrative divisional registration will be unaffected by this change.
If you have any concerns about the issues covered in this update, please contact your Liaison Financial VAT advisor or call our dedicated NHS VAT helpline on 0800 700 652.
