You asked

I am writing to you under the Freedom of Information Act 2000 to request the following information on VAT and HMRC Penalties.

HMRC Penalties

1. Has the organisation received any VAT assessments (VAT to be paid to HMRC) in the last five financial years?

2. Has the organisation received any VAT penalties from HMRC in the last five financial years?

3. If yes, were any of these suspended penalties?

4. If so, please provide the total value for each of the above for each financial year they were received, from 2013 to 2018.

VAT Consultancy

5. Has the organisation used any external VAT consultancy to review VAT in 2016/17? If so, please provide the following detail:

a. Name of third party provider

b. Total amount of additional VAT recovered by the provider in 16/17 based on its consultancy; split by

i. Overclaims

ii. Underclaims

c. How much did the third party invoice for any review work undertaken?

d. How did the third party structure their payment; based on the amount recovered on overclaims, or underclaims, or total amount recovered?

e. Was the review charged at a fixed fee or day rate?

f. Did the organisation procure these services through a framework? If so, please state which framework

6. Please list all frameworks that are available to the organisation/those you are currently signed up to, that would allow you to access VAT review services? (ie. analysis and reconciliation framework)

We said

Thank you for your request. Please find the answers to your questions as follows:

HMRC Penalties

1. No

2. No

3. N/A

4. N/A

VAT Consultancy

5. We have utilised professional services seeking legal advice, indirect taxation and health and safety around the engagement of the Field Force for the 2021 Census.

a. KPMG LLP

b. Total amount of additional VAT recovered by the provider in 16/17 based on its consultancy; split by overclaims and underclaims is £0.

c. £40,800

d. Not applicable as the advice provided supports future engagements for the 2021 Census.

e. Not applicable, please refer to point d above.

f. Not applicable, please refer to point d above.

6. We are not required to ‘sign up’ in advance to a framework, the business has access to Crown commercial Frameworks and UKSBS Shared Business Services.