Vatedu50800 - group 6 item 4 closely related supplies: how should an education provider treat income from other goods and services? - hmrc internal manual

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Vatedu50800 - group 6 item 4 closely related supplies: how should an education provider treat income from other goods and services? - hmrc internal manual"


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VATEDU50800 - GROUP 6 ITEM 4 CLOSELY RELATED SUPPLIES: HOW SHOULD AN EDUCATION PROVIDER TREAT INCOME FROM OTHER GOODS AND SERVICES? Where a business provides education the following table


will help you to decide how income from other goods and services it also provides should be treated. ### IF THE SUPPLY IS MADE BY … ### THEN … an eligible body (see VATEDU39000) closely


related goods and services may be exempt if they qualify as closely related (see VATEDU51200). not an eligible body these goods and services are standard-rated unless relief is available


elsewhere. Print this page


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