Collection

Support with tax as a public body

Find out how HMRC supports public bodies.

• From: HM Revenue & Customs
• Published: 14 October 2024

HMRC is working to better understand and provide additional support for public bodies.

Guidance for all public bodies

• Get help with a tax issue as a public body
  • 14 October 2024
  • Guidance
• Specific receipts: grants and subsidies: introduction
  • 14 December 2018
• Grant aided bodies: contents
  • 1 April 2016
• Meaning of trade: contents
  • 1 April 2016
• Property Income Manual
  • 20 December 2024

Guidance for NHS

• Car benefit: emergency vehicles exemption: conditions 1 to 3
  • 27 January 2022
• The Scheme: contractors: NHS trusts
  • 19 July 2021
• Tax treatment of doctors: pre-registration house officers: living accommodation
  • 15 March 2022
• Specific sectors and employees: NHS and other health bodies
  • 2 August 2022

Guidance for police and fire

• Car benefit: emergency vehicles exemption: conditions 1 to 3
  • 27 January 2022
• Tax treatment of members of the police service: living accommodation provided by police authority
  • 2 October 2015
• Tax treatment of members of the police service: flat rate expenses allowance: Special Constables
  • 29 April 2019

Guidance for education

• The Scheme: contractors: schools
  • 4 March 2016
• The Scheme: contractors: charities
  • 4 March 2016

Guidance for local authorities

• The Scheme: contractors: local authorities
  • 13 May 2019
• The Scheme: subcontractors: local authorities and other public bodies as subcontractors
  • 4 May 2018
• Tax treatment of local government councillors and civic dignitaries: arrangement of guidance: ODPM guidance
  • 14 December 2018
• Specific sectors and employees: local authorities
  • 2 August 2022

Guidance for housing associations

• The Scheme: contractors: charities
  • 4 March 2016

Guidance for government departments

• The Scheme: contractors: government departments
  • 19 July 2021
• The Scheme: subcontractors: local authorities and other public bodies as subcontractors
  • 4 May 2018
• Tax treatment of local government councillors and civic dignitaries: arrangement of guidance: ODPM guidance
  • 14 December 2018
• Tax treatment of people employed in the prison service: living accommodation provided by the prison authority
  • 2 October 2015
• Crown servants: general earnings from overseas Crown employment subject to United Kingdom tax: text of Board's Order under section 28(5)
  • 24 April 2019
• Specific sectors and employees: public bodies
  • 2 August 2022

Guidance for miscellaneous bodies

• Living accommodation exemption: customary and better performance: classes of employee
  • 20 May 2020
• Ministers of religion: provided living accommodation
  • 2 October 2015

Published 14 October 2024