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Where Taxpayers and Advisers Meet

NGOs etc

Nonimous
Posts:90
Joined:Thu Jul 16, 2009 12:39 pm
NGOs etc

Postby Nonimous » Thu Mar 07, 2024 4:30 pm

Client has done some work for the World Heath Organisation
The WHO's website says https://www.who.int/about/accountability/procurement/frequently-asked-questions that as a UN body is exempt from payment of direct and indirect taxes, including duties for its purchases.
I assume, therefore, that from the point of view of the UK supplier the VAT position is outside the scope with the right to recover input tax?

les35
Posts:640
Joined:Wed Aug 06, 2008 3:09 pm

Re: NGOs etc

Postby les35 » Thu Apr 11, 2024 9:32 am

The logic does not follow.
Your client will have to follow the usual rules to determine the VAT liability of his services. It may be, that as a result, he is eligible to be registered for VAT in the UK to recover input tax. HMRC Notice 741A is the place to start; and then invest in some professional advice.


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