CTG has created a new VAT practical issues working group for charities. To be added to the mailing list please contact info@charitytaxgroup.org.uk. The next meeting will take place on 16 June 2021.

The group will provide a useful space for charity staff working on VAT issues to have discussions with sector colleagues, which was likely to be particularly helpful for those who were new to the charity sector. The group will follow the model of CTG’s Gift Aid practical issues working group spoke whose participants speak positively about its impact and benefits of sharing best practice and ideas with peers in other charities.

Future discussion topics are likely to include:

1. The different accounting systems used and any associated issues/opportunities.
2. The implications of Brexit for VAT, including imports, exports and the impact on operations in Northern Ireland.
3. Emerging VAT issues. For example, in the past the group would have reviewed the implications of Making Tax Digital for VAT and digital links.
4. Taking professional advice on VAT issues – when to do it and how best to inform yourself in advance.
5. Key practical considerations for people new to charity VAT.
6. Partial exemption issues, including special arrangements relating to COVID-19.
7. Dealing with reverse charge issues.