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VAT Alert: VAT for non-profit making sporting bodies


By: Rob Geary Date: 2 December 2015
Category: VAT,Alert

HMRC have issued a new briefing for non-profit making sporting bodies. The information sheet is predominantly aimed at golf clubs, but other non-profit making sporting bodies may be affected.

Until now, HMRC has resisted paying outstanding claims against it for overpaid VAT pending a further tribunal case on ‘unjust enrichment’, where they feel paying VAT to a club will give it a financial advantage.

HMRC has since agreed to pay 33% of any claim to clubs that charge over £100 per person for a round of golf, and 55% of any claims will be paid to clubs that charge less than £100 per person per round.

This could affect you if you are a club with an outstanding claim due to you from HMRC. If you think it applies to your club you should read the briefing from HMRC.

If you have a claim pending with HMRC then you should contact the unit in Bootle (details are in the briefing) and confirm:
  • That you’ve made any necessary adjustments to your claim as per VAT information sheet 01/15
  • Confirm the cost of your green fees per person, per round
  • Confirm whether an interim payment of VAT is required.


If you have any questions please contact Rob Geary or Liz Hill.
 
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