Health

The following information streams outline issues relevant to the health sector, including the public health system, social care and health integration, and financial management. They also offer guidance on the general principles of VAT as it impacts on the NHS and bring together advice and guidance on complex issues including business/non-business activities and the COS rules.

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Financial Management and Corporate Governance

The Financial Management and Corporate Governance information stream highlights the main features of financial administration in the UK and seeks to provide an understanding of the main features of 'governance'. The information stream deals with core public service issues and concepts in respect of financial functions, strategy, control, standards and ethics, and stewardship.
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Health VAT

The Health VAT information stream provides health service VAT practitioners with guidance on the general principles of VAT as it impacts on the NHS and brings together advice and guidance on complex issues including business/non-business activities and the COS rules. The information stream is supported by the Healthcare Financial Management Association and is linked to the HFMA VAT Technical Sub-Committee.

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