You

Who can get technical advice from HMRC if you have a tax issue and:

• you cannot find the information you need on GOV.UK
• there is not a dedicated team in HMRC that you can contact for help

Who

You can get support

from HMRC’s Public Bodies Group canif provideyou technicalare advicea public body and supporthave toa publictax bodies.issue. A public body is a formally established organisation that is centrally funded to deliver a government or community service.

public service. Public bodies include:

• NHS
• government departments
• police
• fire and rescue service
• housing associations
• local authorities
• higher education institutions
• further education institutions
• political parties  parties
• trade unions 
• trade or membership associations
• worshipful companies (livery companies)
• guilds

GetBefore helpyou from HMRCstart

• filing

  You formscan VAT21use andthe VAT100public online

body queries form to:
• claimingraise aprocessing VATissues, refundsuch as anissues organisationwith notrepayments registeredor forfiling VATreturns
• howraise totax gettechnical helpissues
• request anda supportnon-statutory forclearance compliancefrom checksHMRC

IfYou youshould stillrequest needa help,non-statutory completeclearance by raising a tax technical issue. Find out about the generalnon-statutory queryclearance formprocess., including when HMRC will give a clearance.

You’llTo fill in the public body queries form, you will need information such as:

• the details of your query
• the details of how you think your query can be resolved
• any supporting evidence you have
• your organisation’s Uniquetax Taxpayerreference Reference(such toas completetheir theCorporation form.
  Tax number, PAYE reference or VAT registration number)

Requesting

Fill non-statutoryin clearance

GovernmentTo departmentsuse andthis NHSform, publicyou’ll bodiesneed canto:

1. Get alsoall useof theyour generalinformation querytogether before you start. You will fill this form toin applyonline forand non-statutoryyou clearance.cannot save your progress.

2. AllStart otheryour publicquery bodiesonline.

3. Send needthe form to followHMRC thein guidancean onemail claimingor aby VATpost refund(the asemail anor organisationpostal notaddress registeredis forat VAT.the end of the form).