Guidance

Get help with a tax issue as a public body

Find out how the HMRC Public Bodies Group can help with a tax issue if you're a public body.

You can get technical advice from HMRC if you have a tax issue and:

  • you cannot find the information you need on GOV.UK
  • there is not a dedicated team in HMRC that you can contact for help

Who can get support

HMRC’s Public Bodies Group can provide technical advice and support to public bodies. A public body is a formally established organisation that is centrally funded to deliver a government or community service.

Public bodies include:

  • NHS
  • government departments
  • police
  • fire and rescue service
  • housing associations
  • local authorities
  • higher education institutions
  • further education institutions
  • political parties  
  • trade unions 
  • trade or membership associations
  • worshipful companies (livery companies)
  • guilds

Get help from HMRC

Before you contact HMRC, read the guidance on:

If you still need help, complete the general query form.

You’ll need your organisation’s Unique Taxpayer Reference to complete the form.

Requesting non-statutory clearance

Government departments and NHS public bodies can also use the general query form to apply for non-statutory clearance.

All other public bodies need to follow the guidance on claiming a VAT refund as an organisation not registered for VAT.

Updates to this page

Published 14 October 2024

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