VATGPB11350 - Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 81 - Secondment of staff accredited by the Government Commercial Development Centre from the Government Commercial Organisation

This heading is confined to the secondment of accredited commercial specialists from the Government Commercial Organisation to government departments. Following a series of reviews of the commercial capability in government departments, the decision was taken to form a pool of experts in commercial areas (such as procurement and contract management) in the Government Commercial Organisation within the Cabinet Office rather than within individual departments.

The Government Commercial Organisation (GCO) should be able to provide accreditation details when a new staff member is seconded. It is unlikely that the GCO would be seconding a team of staff that are both accredited and unaccredited. If this were to happen, please contact either your Customer Compliance Manager (CCM) or, if you do not have a CCM, HMRC's Public Bodies Group for advice.

Please note that this heading is confined to the very specific circumstances set out above. VAT incurred on staff secondments are not generally recoverable under the COS refund scheme, because the purchase of staff is a case of buying in, not contracting out.