Education ― supplies of research

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides an overview of the VAT treatment of supplies of research.

See De Voil Indirect Tax Service V4.145 and V6.218 for more in-depth commentary, and HMRC internal guidance VATEDU35000.

This guidance note should be read in conjunction with the Supplies of education guidance note, which provides details of what constitutes an eligible body.

What is the VAT treatment of research?

HMRC regards research as including the following from a VAT perspective:

•
original investigative work undertaken in order to gain, expand or advance knowledge and understanding
•
developing a particular software program intended to assist with a particular research project before the main body of the research commences

VATA 1994, Sch 9, Pt II, Group 6

HMRC does not regard the following as research from a VAT perspective:

•
work undertaken that merely confirms existing understanding or knowledge
•
collecting and recording statistics if no analysis, collating or interpreting takes place
•
market research
•
writing computer programs where these are not directly associated with a specific research project
•
conducting opinion polls
•
undertaking

Continue reading the full document

To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+™

TAKE A FREE TRIAL NOW

Popular Articles

Employment Tax

Payroll record keeping

Payroll record keepingUnder SI 2003/2682, reg 97, “...an employer must keep, for not less than 3 years after the end of the tax year to which they relate, all PAYE records which are not required to be sent to [HMRC]...”. Reasons for keeping the records include:•being able to calculate tax and

14 Jul 2020 12:52 | Produced by Tolley in association with Ian Holloway Read more

Personal Tax

Gilts

Gilts‘Gilts’ are securities that are also known by a number of different names (eg gilt-edged securities, Government securities or treasury stock).The Government sells gilts to fund the deficit between public spending and tax receipts. Normally, the Government pays interest to the holder of the gilt

14 Jul 2020 11:48 | Produced by Tolley Read more

Owner-Managed Businesses

Capital allowances on cars

Capital allowances on carsSummary of capital allowances on carsThe current capital allowance rates applicable to cars are as follows:Pool typeDescription of carRateLegislationMain rate poolNew and unused cars with CO2 emissions of 50g/km and below 18%CAA 2001, s 104AASecondhand cars with CO2

14 Jul 2020 11:08 | Produced by Tolley Read more

Autumn Budget 2024

��Ƶ