VAT & Facilities Management
HMRC’s One to Many (OTM) campaign is prompting facilities management businesses to review their VAT position and consider some to have incorrectly claimed input tax on energy bills – it’s important to respond with clarity and confidence.
Only the business that both receive and use a supply can recover input VAT. Since facilities management companies do not always contract directly with the service providers, they may not be treated as the recipient for VAT purposes and therefore might be unable to reclaim the input VAT.
At VITA, we’ve been supporting clients on this issue for years, long before it became a wider campaign. Our team has deep technical expertise and a strong track record of:
considering the terms ‘received’ and ‘used’
identifying when there’s a risk of error in input tax claims
collaborating with HMRC to resolve issues efficiently
supporting businesses in demonstrating when claims have been made correctly
Whether you need help reviewing your position, engaging with HMRC, or simply want to understand the risks and opportunities, we’re here to help.
Get in touch if you’d like to have a conversation, we’re happy to share insights and support you in navigating this process.
