Constable VAT has a nationwide client base and works with many clients who operate in the third sector. Our charity and not-for-profit clients cover a diverse and interesting range of activities. These include national bodies working in the UK and overseas plus representative bodies and local organisations supporting their own communities. We issue free regular sector specific newsletters, the latest of which can be viewed on our news page. If you would like to receive these updates please contact us.

We give clients a balanced view when advising on their VAT affairs. We understand that VAT has to be managed with other responsibilities. Constable VAT aim to give a fresh and innovative service to our clients without jeopardising existing relationships. Some of the areas we have helped with include:

• Considering opportunities to register for VAT on a voluntary basis where beneficial. Is there a legal requirement to be VAT registered?
• Reviewing existing VAT recovery methods. These may have been formally agreed by HMRC or evolved over time. Are these being calculated correctly and at the right time? Do they need to be refreshed with HMRC because the activities of the charity have evolved?
• Ensuring clients take advantage of charity specific VAT reliefs, and those generally available, to ensure VAT is not incurred unnecessarily.
• Considering transactional issues and identifying VAT liabilities. Examples include whether an agreement entered into is a contract to supply services or is grant funding.
• Reviewing VAT liabilities. Are exemptions applied being operated correctly? The VAT treatment of fund-raising events or supplies of education for example. Are all of the tests to allow exemption met?
• Considering whether there are opportunities to take advantage of concessionary treatments.
• Verifying the attribution of VAT incurred. Is VAT incurred attributed correctly and in accordance with any method agreed with HMRC?
• Maximising the recovery of VAT incurred on costs associated with capital projects where zero-rating is not available.
• Carrying out VAT reviews and health checks designed to identify risks and opportunities. These are particularly popular with clients and are helpful in demonstrating to HMRC that clients take their VAT affairs seriously. As there is a four year retrospective cap in place allowing adjustments to VAT accounting errors made on VAT returns, we usually recommend a more detailed review every 3 to 4 years.
• Dealing with HMRC on behalf of a client, either via correspondence or attending meetings and dealing with any follow-up action.
• Negotiating and agreeing VAT refunds with HMRC for charities in cases where VAT has been declared in error, or not recovered where entitlement exists.
• In cases of dispute with HMRC, if a matter escalates to a Tribunal, we offer support in dealing with a hearing and will attend the Tribunal on the day. This is usually working alongside tax counsel.
• Producing free VAT alerts via email. Keeping clients up-to-date with interesting cases, developments and changes in HMRC’s policy.
• Responding to HMRC consultations and proposed changes on behalf of clients.