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VAT Cost Sharing Exemption Manual
Publication Date:
2021
Publisher:
Bloomsbury Professional
Copyright:
2021 Crown
VAT Cost Sharing Exemption Manual
Cost Sharing Exemption Manual
Last update
: 30th September 2021
GO
Contents
Contents
Expand All
Collapse All
Close section
CSE1000: Introduction: contents
CSE1010: When does the Cost Sharing Exemption apply?
CSE1020: What is the legal basis for the exemption?
CSE1030: What types of exempt businesses and organisations can benefit from the exemption with effect from 1 June 2018?
CSE1040: What types of exempt businesses and organisations could benefit from the exemption prior to 1 June 2018?
CSE1055: What non-business activities of members could benefit from the exemption?
CSE1060: Application of the Cost Share Exemption to Social Housing Organisations: General Position
CSE1065: Definition of Social Housing Association
CSE1070: When did the exemption become effective in UK legislation?
CSE1075: Conditions for application of the CSE to CSGs in the social housing sector
CSE1100: Does the exemption apply to supplies of goods?
CSE1150: What is meant by ‘members’ of a CSG?
CSE1200: When does the exemption apply?
CSE1250: What are the conditions of the exemption?
CSE1350: Can a csg make supplies to non-members?
Close section
CSE2000: General provisions: contents
CSE2050: Are all supplies made by a CSG covered by the exemption?
CSE2100: Does the exemption apply in any other circumstances?
CSE2150: What about supplies to a CSG?
CSE2200: What are the normal VAT rules regarding transfers/supplies of staff?
CSE2250: Can a CSG benefit from the normal VAT Reliefs and special provisions?
CSE2306: Can a UK established CSG have members in third countries and can a UK business or organisation belong to a CSG established outside the UK
Close section
CSE3000: How the condition are to be interpreted
Close section
CSE3100: Independent Group of Persons
CSE3120: What is a Cost Sharing Group (CSG)?
CSE3140: Must the CSG be separate from its members?
Close section
CSE3200: Some particular forms of Cost Sharing Groups
CSE3220: Partnerships have to be for profit; can they be CSG's as a CSG can only seek ‘an exact reimbursement of Costs’?
CSE3240: What about the different legal status of partnerships in Scotland and the rest of the UK?
CSE3260: What about Limited Partnerships?
CSE3280: Can Unincorporated Associations be CSGs?
CSE3300: Can a CSG be a Charity?
Close section
CSE3400: Number of members and memberships
CSE3420: Are there any limits on the number of members a CSG can have?
CSE3440: What must a CSG consider when recruiting members?
CSE3460: Who is responsible for the CSG's VAT affairs - the members or the CSG?
CSE3480: Has HMRC put any special process or compliance arrangements in place?
CSE3500: Must all members of a CSG receive Group 16 supplies?
CSE3520: What are “qualifying supplies”?
CSE3540: What happens if a member of the CSG ceases to receive “qualifying supplies”?
CSE3560: Must all members receive the same type and volume of qualifying supplies?
Close section
CSE3600: Exempt and/or non-business activities
CSE3620: Do all members have to have Exempt and/or Non-Business activities?
CSE3640: Can businesses and organisations that are not VAT registered join CSGs?
CSE3660: What are exempt supplies?
Close section
CSE3700: Directly Necessary'services
CSE3720: What are ‘directly necessary’ services? (guidance effective until 14 August 2018)
CSE3740: How may ‘directly necessary’ services be identified? (guidance effective until 14 August 2018)
CSE3760: How does the 85% “directly necessary” test work? (guidance effective until 14 August 2018)
CSE3780: How can the test be applied in practice? (guidance effective until 14 August 2018)
CSE3800: Directly Necessary services: What will happen if a member meets the 85% test by having an intention to make 85% or more exempt and/or non-business supplies in the following 12 month period but that (guidance effective until 14 August 2018)
CSE3820: What happens if a member fails the 85% test after initially meeting the test? (guidance effective until 14 August 2018)
CSE3840: Can the 85% test be applied on a sector/account basis? (guidance effective until 14 August 2018)
CSE3850: Directly Necessary services: What are ‘directly necessary’ services? (guidance effective from 15 August 2018)
CSE3855: How may ‘directly necessary’ services be identified? (guidance effective from 15 August 2018)
CSE3860: How is apportionment to be made? (guidance effective from 15 August 2018)
CSE3865: Requirement for the CSG to have a partial exemption method? (guidance effective from 15 August 2018)
CSE3870: Members partially exempt: what happens if no apportionment is made? (guidance effective from 15 August 2018)
CSE3875: Annual adjustments and error correction (guidance effective from 15 August 2018)
CSE3880: How may ‘directly necessary’ services be identified? Use of special methods by members of CSGs (guidance effective from 15 August 2018)
CSE3885: Members with non-business activities: How is apportionment to be made? (guidance effective from 15 August 2018)
CSE3890: Issue of VAT invoices by CSG? (guidance effective from 15 August 2018)
CSE3895: Requirement to be VAT registered? (guidance effective from 15 August 2018)
Close section
CSE3900: Direct Reimbursement of Costs'?
CSE3920: What is meant by ‘direct reimbursement of costs’?
CSE3940: What is the position if the CSG needs to raise funds?
CSE3960: How are charges for management and similar services to be treated?
CSE3980: What is transfer pricing and does it apply to services supplied by a CSG to its members?
CSE4000: If the direct tax transfer pricing rules apply will they preclude use of the exemption as affected transactions may not comply with the ‘exact reimbursement of costs’ rule?
Close section
CSE4100: Distortion of Competition?
CSE4120: How can the exemption lead to a ‘distortion of competition’?
CSE4140: What about commercial operators?
CSE4180: What is the position when a commercial operator supplies a CSG?
Close section
CSE4200: CSGs and VAT Groups
CSE4220: Can a VAT Group Registration be a member of a CSG?
CSE4240: Can a CSG be a member of a VAT Group?
CSE4260: How do CSGs and VAT Groups interact in practice?
CSE4280: How is the 5% test applied to a VAT Group Member?
CSE4300: How is the 85% ‘directly necessary’ test applied to a VAT Group Member?
[18.97.14.83]
18.97.14.83