ࡱ> <>; bjbj 4ee 8Rf 80r(uuu$hNuuuuu///u:/u///@S (F/08/h:h/h/tuu/uuuuu/uuu8uuuuhuuuuuuuuu : To Governors, Head-Teachers, Bursars Finance and Admin Staff of Academies Sale of School Meals to Adults This letter is intended for academies that were previously BCC schools that have converted to academy status since September 2013. Further to the note of 29 June 2017, please note that income from the sale of school meals to adults (excluding cold take away food) is liable to VAT at 20%. Any food sold to adults that is eaten in school canteens is liable to VAT at 20%. Hot food, whether eaten in the canteen or taken away, is liable to VAT at 20%. Cold food that is taken away from the canteen to be eaten elsewhere is zero rated. Where schools do not charge for adult meals, no VAT is due as there is no income. Following conversion to academy status it is your responsibility to account for any VAT due on the sale of school meals to adults. For those academies that converted since September 2013, BCC is liable to account for VAT due on the sale of school meals to adults, prior to conversion to academy status. As BCC does not hold this income information it needs your help to identify income from adult meals. Please will you complete the attached return showing income from the sale of school meals to adults, in the period from September 2013 to the date on which you became an academy. If your school has correctly accounted for VAT on this income, please confirm by submitting a nil return. Please reply by 31 October 2017. HMRC are aware that not all schools have been compliant with this requirement and will be checking that BCC is correcting historical transactions and getting it right from now on. Therefore, if schools do not submit a return HMRC will calculate a VAT charge per school which may be passed on to your school. Furthermore, HMRC may also charge penalties and interest which may also be recharged to those schools that have not correctly accounted for VAT. Please contact BCCs VAT Team on 303 2691 if you have any queries: Leigh Nash - (Business Analyst VAT)  HYPERLINK "mailto:Leigh.Nash@birmingham.gov.uk" Leigh.Nash@birmingham.gov.uk Janet Morritt Tax Advisor  HYPERLINK "mailto:Janet.Morritt@birmingham.gov.uk" Janet.Morritt@birmingham.gov.uk Ruth Hill Tax Advisor - Ruth.A.Hill@birmingham.gov.uk     ?@JKRYZ[cdij   ! st-.MNaѾѮѪ~hCPh2h^0J h2h^h Nh^0J h h^jh^Uh5h[hR5hYth^hhPhtY huhRhR h55hfh55 h75hKhK5hKh75huh75.Kj  dgdpdgdYtdgdRgdRgd5hCPh4jh4U 21h:pHJd. A!"#$% j 666666666vvvvvvvvv666666>6666666666666666666666666666666666666666666666666hH6666666666666666666666666666666666666666666666666666666666666666662 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~ OJPJQJ_HmH nH sH tH J`J Normal dCJ_HaJmH sH tH DA D Default Paragraph FontRiR 0 Table Normal4 l4a (k ( 0No List 4U`4 50 Hyperlink >*ph4 4 50Footer  B#:o: 50 Footer Char CJaJtH 4"4 p0Header  B#:o1: p0 Header Char CJaJtH PK![Content_Types].xmlN0EH-J@%ǎǢ|ș$زULTB l,3;rØJB+$G]7O٭V$ !)O^rC$y@/yH*񄴽)޵߻UDb`}"qۋJחX^)I`nEp)liV[]1M<OP6r=zgbIguSebORD۫qu gZo~ٺlAplxpT0+[}`jzAV2Fi@qv֬5\|ʜ̭NleXdsjcs7f W+Ն7`g ȘJj|h(KD- dXiJ؇(x$( :;˹! I_TS 1?E??ZBΪmU/?~xY'y5g&΋/ɋ>GMGeD3Vq%'#q$8K)fw9:ĵ x}rxwr:\TZaG*y8IjbRc|XŻǿI u3KGnD1NIBs RuK>V.EL+M2#'fi ~V vl{u8zH *:(W☕ ~JTe\O*tHGHY}KNP*ݾ˦TѼ9/#A7qZ$*c?qUnwN%Oi4 =3N)cbJ uV4(Tn 7_?m-ٛ{UBwznʜ"Z xJZp; {/<P;,)''KQk5qpN8KGbe Sd̛\17 pa>SR! 3K4'+rzQ TTIIvt]Kc⫲K#v5+|D~O@%\w_nN[L9KqgVhn R!y+Un;*&/HrT >>\ t=.Tġ S; Z~!P9giCڧ!# B,;X=ۻ,I2UWV9$lk=Aj;{AP79|s*Y;̠[MCۿhf]o{oY=1kyVV5E8Vk+֜\80X4D)!!?*|fv u"xA@T_q64)kڬuV7 t '%;i9s9x,ڎ-45xd8?ǘd/Y|t &LILJ`& -Gt/PK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 0_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!0C)theme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK]    -MXX8@0(  B S  ?3KRYistO]^5RQ*9.<KCPtYHJdYt`p#k7P4cq@@UnknownG*Ax Times New Roman5Symbol3. *Cx Arial7.@ CalibriA$BCambria Math"hf#Y'NCY[#Y' $RR!20KqHP  $P52!xx WLetter to: Governors; Head-Teachers; Bursars; and Finance and Admin Staff of Academies Sale of School Meals to AdultsService Birmingham Carol SelbyOh+'0p,(DPd x    XLetter to: Governors; Head-Teachers; Bursars; and Finance and Admin Staff of Academies  Sale of School Meals to AdultsService  C150E16A Carol Selby12Microsoft Office Word@u@y%@z%@(RGt* Rt8 *  d.@"Calibri------ &2 O`cTo Governors, Head    2 Oc- M2 O,cTeachers, Bursars Finance and Admin Staff of    2 Oc  2 O cAcademies    2 O9c   2 q`cSale of  2 qc  2 qcSchool  2 qc   2 qcM  2 qceals to   2 qcA  2 qcdults  2 qc  @"Calibri------ 2 `^cThis letter is intended for academies that were previously BCC schools that have converted to     C2 `%cacademy status since September 2013.     2 Lc   &2 `cFurther to the not (2 ce of 29 June 2017,  2 ; cplease note  2 c  Y2 4cthat income from the sale of school meals to adults      2 `cc(excluding cold take away food) is liable to VAT at 20%. Any food sold to adults that is eaten in       z2 `Jcschool canteens is liable to VAT at 20%. Hot food, whether eaten in the c     12 canteen or taken away, is    2 `ccliable to VAT at 20%. Cold food that is taken away from the canteen to be eaten elsewhere is zero        @2 `#crated. Where schools do not charge   2 9c  82 <cfor adult meals, no VAT is due    2 c  ,2 cas there is no income.   2 vc   D2 0`&cFollowing conversion to academy status    2 0Pc  2 0Rcit  a2 0]9cis your responsibility to account for any VAT due on the    2 B`acsale of school meals to adults. For those academies that converted since September 2013, BCC is      2 T`dcliable to account for VAT due on the sale of school meals to adults, prior to conversion to academy      2 f`cst 2 fk_catus. As BCC does not hold this income information it needs your help to identify income from        2 x`bcadult meals. Please will you complete the attached return showing income from the sale of school         j2 `?cmeals to adults, in the period from September 2013 to the date     2 co ;2  cn which you became an academy.      2 `bcIf your school has correctly accounted for VAT on this income, please confirm by submitting a nil       2 `creturn.  2 c  --- ;2 ` cPlease reply by 31 October 2017. ---  2 &c   2 `TcHMRC are aware that not all schools have been compliant with this requirement and wi       "2 lcll be checking   2 `hcthat BCC is correcting historical transactions and getting it right from now on. Therefore, if schools     2 `bcdo not submit a return HMRC will calculate a VAT charge per school which may be passed on to your         F2 `'cschool. Furthermore, HMRC may also cha    b2 Z:crge penalties and interest which may also be recharged to     _2 &`8cthose schools that have not correctly accounted for VAT.   2 &c    2 8`c   n2 J`BcPlease contact BCCs VAT Team on 303 2691 if you have any queries:    2 Jc    2 \`c   2 n` cLeigh Nash    2 nc-  2 nc  .2 nc(Business Analyst VAT)     2 n8c  2 n?c  52 nAcLeigh.Nash@birmingham.gov.uk      2 nc @ Calibri------- @ !pA- ---  2 `cJanet Morritt    2 c  2 c  2  cTax Advisor    2 c  2  c  :2 cJanet.Morritt@birmingham.gov.uk      2 c - @ !- --- 2 ` cRuth Hill    2 c  2 c  2  cTax Advisor    2 c-  2 c  72 cRuth.A.Hill@birmingham.gov.uk       2 c - @ !- ---  2 `c    2 `c  "Systemus,~u@uL,--ccbbaa՜.+,D՜.+,h$ px  Upload 8 September 2017  TitleL 8@ _PID_HLINKSA Bk'mailto:Janet.Morritt@birmingham.gov.ukY$mailto:Leigh.Nash@birmingham.gov.uk  !"#$%&'()*+,-./012456789:=Root Entry F (?1Table hWordDocument4SummaryInformation(,DocumentSummaryInformation83CompObjr  F Microsoft Word 97-2003 Document MSWordDocWord.Document.89q