IMPS03280 - Import entry procedures: Government Departments and Health Authorities

Government Departments (GDs)

VAT Principles Policy Team, part of the Indirect Tax Directorate, is responsible for VAT policy in relation to GDs. VAT Principles Policy Team act as the initial point of contact for any VAT related queries. If you have any questions which relate to Customs issues, these should be raised with Customs Policy Directorate TPG.

UK GDs are given 9 digit VAT registration numbers from a restricted segment of the registration sequence. All GD VAT numbers begin with the numbers ‘888 8*** **’. This 9 digit number should be used on all invoices and import declarations.

GDs are also allocated a 3 digit reference number which is prefixed with the letters ‘GD’. The 3 digit reference number is shown on the GDs VAT return. This reference should only be used by the GD when it contacts HMRC with queries about its tax affairs.

Most GDs must pay VAT at importation in the normal way (and may use Postponed VAT Accounting in line with the normal rules).

Health Authorities (HAs)

VAT matters for NHS and HAs are the responsibility of the NHS Compliance Team, which is part of Public Bodies Group. Each trust and HA is separately registered for VAT and allocated a 9 digit VAT registration number from a restricted segment of the registration sequence which begins with the numbers ‘654 **** **’.

It is important to note that importations and acquisitions by GD and HA registered bodies will be made in respect of their statutory (that is to say non-business) activities. This means that they cannot recover the VAT they incur as input tax. However, GDs and HAs do have limited business activities, and where VAT is paid outright and the body concerned is entitled to an input tax deduction, a consignee’s copy of the import declaration must be provided for VAT purposes. Postponed VAT Accounting may be used in line with the normal rules on business - non-business imports.