The P21+ VAT recovery Guidance that has been amended to address the following:

  1. Incorporate the standard excel spreadsheet to be used to calculate VAT recovery and in submissions to HMRC (see Annex G);
  2. Address feedback form HMRC in respect of the following:

P21+ NEC3 Option C Small Works Schemes and VAT recovery
NHS Clients are required by HMRC to provide confirmation that any small works schemes all have separate GMP’s and that an NHS Client can account for the costs associated with them separately. To achieve this HMRC requires that an NHS

Client provides separate copies of PSCP invoices and evidence that the Trust has set up valuation accounts for the costs identified on the invoices.

Outstanding Final Assessments for VAT recovery Claims on P21 Projects
NHS Clients should ensure that they have no outstanding Final Assessments for any P21 Projects that they have previously undertaken as HMRC will not process any new P21+ VAT Recovery Claims where an NHS Client has any outstanding Final Assessments for VAT recovery Claims on any P21 Projects. To avoid any delays to their P21+ VAT recovery Claims being considered NHS Clients should ensure that any outstanding P21 Project Final Assessments have been submitted to HMRC

To avoid any delays in the agreement of VAT Recovery Claims NHS Clients should ensure that they have addressed the above.

An amended copy of the P21+ guidance reflecting the above has been posted on the P21+ Club.