<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="//crstax.co.uk/wp-content/plugins/wordpress-seo/css/main-sitemap.xsl"?>
<urlset xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:image="http://www.google.com/schemas/sitemap-image/1.1" xsi:schemaLocation="http://www.sitemaps.org/schemas/sitemap/0.9 http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd http://www.google.com/schemas/sitemap-image/1.1 http://www.google.com/schemas/sitemap-image/1.1/sitemap-image.xsd" xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
	<url>
		<loc>https://crstax.co.uk/2002/10/02/list-of-nhs-business-activities-goods-and-services/</loc>
		<lastmod>2002-10-02T22:12:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2003/01/10/current-list-of-eligible-contracted-out-services-published-10-january-2003-effective-from-2-december-2002/</loc>
		<lastmod>2003-01-10T22:10:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2003/09/01/additional-vat-savings/</loc>
		<lastmod>2003-09-01T22:09:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2004/04/01/nhs-land-and-property-sales-2/</loc>
		<lastmod>2004-04-01T22:08:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2004/04/02/partial-exemption-statutory-obligation-2/</loc>
		<lastmod>2004-04-02T22:08:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2004/04/03/patient-appliances/</loc>
		<lastmod>2004-04-03T22:07:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2004/04/04/contracted-out-services-30-june-deadline-reminder/</loc>
		<lastmod>2004-04-04T22:06:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2004/10/01/nhs-land-and-property-sales/</loc>
		<lastmod>2004-10-01T22:05:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2004/10/02/partial-exemption-statutory-obligation/</loc>
		<lastmod>2004-10-02T22:04:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2004/10/03/vat-avoidance/</loc>
		<lastmod>2004-10-03T22:04:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2004/10/04/capital-vat-recovery/</loc>
		<lastmod>2004-10-04T22:02:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2005/02/01/business-activities-input-tax-recovery/</loc>
		<lastmod>2005-02-01T21:59:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2005/02/02/vat-recovery-on-leased-accommodation-cos-heading-53/</loc>
		<lastmod>2005-02-02T21:59:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2005/02/03/advertising/</loc>
		<lastmod>2005-02-03T21:58:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2005/09/01/businessnon-business-use-of-capital-schemes-further-vat-recovery-potential/</loc>
		<lastmod>2005-09-01T21:57:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2005/09/02/supplies-of-staff/</loc>
		<lastmod>2005-09-02T21:56:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2005/09/03/contracted-out-services-headings-45-and-53/</loc>
		<lastmod>2005-09-03T21:55:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2007/02/01/vat-on-agency-staff-1/</loc>
		<lastmod>2007-02-01T21:54:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2007/02/02/vat-on-agency-staff-2/</loc>
		<lastmod>2007-02-02T21:54:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2007/02/03/three-year-cap-on-business-claims/</loc>
		<lastmod>2007-02-03T21:53:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2007/02/04/supplies-of-health-facilities-to-third-party-suppliers/</loc>
		<lastmod>2007-02-04T21:51:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2007/02/05/vat-exemption-for-medical-services/</loc>
		<lastmod>2007-02-05T21:50:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2007/03/01/treasury-review-of-eligible-contracted-out-services/</loc>
		<lastmod>2007-03-01T21:49:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2007/03/02/income-liability-review-service/</loc>
		<lastmod>2007-03-02T21:49:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2007/03/03/joint-staff-of-universities-and-nhs-organisations/</loc>
		<lastmod>2007-03-03T21:48:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2007/06/01/contracted-out-services-vat-recovery-rules-patient-appliances/</loc>
		<lastmod>2007-06-01T21:47:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2007/06/02/changes-to-the-vat-liability-of-income/</loc>
		<lastmod>2007-06-02T21:46:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2007/06/03/changes-to-contracted-out-services-cos-headings-14-and-37/</loc>
		<lastmod>2007-06-03T21:45:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2007/09/01/contracted-out-services-cos-vat-recovery-agency-staff-and-associated-issues/</loc>
		<lastmod>2007-09-01T21:44:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2008/01/01/contracted-out-services-cos-heading-41-nursing-services/</loc>
		<lastmod>2008-01-01T21:43:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2008/01/02/three-year-cap-on-vat-refunds/</loc>
		<lastmod>2008-01-02T21:42:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2008/04/01/three-year-cap-update/</loc>
		<lastmod>2008-04-01T21:41:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2008/04/02/staff-hire-concession/</loc>
		<lastmod>2008-04-02T21:39:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2008/04/03/capital-business-apportionment/</loc>
		<lastmod>2008-04-03T21:35:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2008/04/04/nhs-purchasespayments-on-behalf-of-gps/</loc>
		<lastmod>2008-04-04T21:34:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2008/04/05/hmrc-authorisation-letters/</loc>
		<lastmod>2008-04-05T21:33:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2008/04/06/correction-of-errors-on-vat-returns/</loc>
		<lastmod>2008-04-06T21:32:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2008/04/07/increase-in-voluntary-disclosure-de-minimis-limit/</loc>
		<lastmod>2008-04-07T21:31:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2008/04/08/hmrc-cos-disclosure-changes/</loc>
		<lastmod>2008-04-08T21:31:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2008/04/09/cos-vat-update/</loc>
		<lastmod>2008-04-09T21:30:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2008/11/01/charitable-fundraising-events/</loc>
		<lastmod>2008-11-01T21:29:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2008/11/02/fleming-claims/</loc>
		<lastmod>2008-11-02T21:28:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2008/11/03/potential-changes-to-cos-vat-recovery-headings/</loc>
		<lastmod>2008-11-03T21:28:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2008/11/04/removal-of-the-vat-staff-hire-concession/</loc>
		<lastmod>2008-11-04T21:27:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2008/11/05/how-the-vat-rate-change-affects-the-nhs/</loc>
		<lastmod>2008-11-05T21:26:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2009/01/01/vat-on-mortuary-income/</loc>
		<lastmod>2009-01-01T21:25:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2009/01/02/changes-in-hmrc-management-of-nhs-tax/</loc>
		<lastmod>2009-01-02T21:24:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2009/01/03/excess-car-parking-charges/</loc>
		<lastmod>2009-01-03T21:23:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2009/01/04/three-year-cap-fleming-deadline/</loc>
		<lastmod>2009-01-04T21:23:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2009/01/05/changes-to-vat-recovery-on-professional-fees/</loc>
		<lastmod>2009-01-05T21:22:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2009/07/01/draft-vat-clarification-provision-of-health-professionals-nursing-auxiliaries-and-care-assistants-by-employment-businesses-clarification-of-hmrc-policy/</loc>
		<lastmod>2009-07-01T21:21:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2009/08/01/vat-rate-reversion-to-17-5-on-1-january-2010-impact-for-nhs-bodies/</loc>
		<lastmod>2009-08-01T21:20:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2009/08/02/fleming-vat-claims-update-2/</loc>
		<lastmod>2009-08-02T21:19:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2009/08/03/changes-to-vat-place-of-supply-rules-1-january-2010/</loc>
		<lastmod>2009-08-03T21:18:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2009/10/01/framework-agreement-award-for-vat-services/</loc>
		<lastmod>2009-10-01T21:17:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2009/10/02/vat-recovery-on-supplies-of-staff-and-consultancy-services/</loc>
		<lastmod>2009-10-02T21:15:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2009/10/03/option-to-tax-update-revocation/</loc>
		<lastmod>2009-10-03T21:14:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2009/12/01/vat-rate-increase-how-the-nhs-can-avoid-unnecessary-costs-on-purchases/</loc>
		<lastmod>2009-12-01T16:51:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2010/01/01/online-vat-return-filing-2/</loc>
		<lastmod>2010-01-01T16:50:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2010/01/02/vat-on-services-purchased-from-overseas/</loc>
		<lastmod>2010-01-02T16:50:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2010/01/03/changes-to-the-lennartz-vat-mechanism/</loc>
		<lastmod>2010-01-03T16:49:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2010/04/01/vat-status-of-supplies-of-education-by-university-subsidiary-companies/</loc>
		<lastmod>2010-04-01T16:29:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2010/04/02/online-vat-return-filing/</loc>
		<lastmod>2010-04-02T16:28:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2010/04/03/latest-fleming-vat-update/</loc>
		<lastmod>2010-04-03T16:27:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2010/04/04/vat-recovery-on-supplies-of-nursing-staff-odps/</loc>
		<lastmod>2010-04-04T16:26:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2010/04/05/nursing-agency-vat-concession/</loc>
		<lastmod>2010-04-05T16:25:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2010/06/01/latest-vat-re-review-findings/</loc>
		<lastmod>2010-06-01T16:20:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2010/09/01/potential-changes-to-vat-treatment-of-salary-sacrifice-schemes/</loc>
		<lastmod>2010-09-01T16:19:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2010/11/01/introduction-of-vat-penalties-to-the-nhs/</loc>
		<lastmod>2010-11-01T16:16:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2011/01/01/vat-rate-increase-to-20-from-4-january-2011/</loc>
		<lastmod>2011-01-01T16:15:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2011/04/01/vat-penalty-regime-further-guidance/</loc>
		<lastmod>2011-04-01T16:14:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2011/07/01/recovering-contracted-out-services-cos-vat-on-part-of-an-invoice/</loc>
		<lastmod>2011-07-01T16:13:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2011/11/01/vat-cost-sharing-exemption-possible-inclusion-into-uk-vat-law/</loc>
		<lastmod>2011-11-01T16:12:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2011/11/02/vat-on-medical-equipment-supplied-in-patients-homes/</loc>
		<lastmod>2011-11-02T16:11:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2011/11/03/new-health-vat-public-notices/</loc>
		<lastmod>2011-11-03T16:11:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2012/02/01/charitable-healthcare-vat-bill/</loc>
		<lastmod>2012-02-01T16:10:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2012/02/02/service-charges-on-leased-buildings-field-fisher-waterhouse-ecj-referral/</loc>
		<lastmod>2012-02-02T16:09:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2012/02/03/salary-sacrifice-a-bit-more-guidance-on-taxable-schemes/</loc>
		<lastmod>2012-02-03T16:08:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2012/02/04/ecj-decision-on-period-of-limitation-of-reimbursement-of-incorrectly-paid-vat/</loc>
		<lastmod>2012-02-04T16:08:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2012/06/01/vat-on-recharges-of-staff/</loc>
		<lastmod>2012-06-01T16:07:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2012/06/02/vat-recovery-on-leased-equipment/</loc>
		<lastmod>2012-06-02T16:06:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2012/08/01/royal-mail-cleanmail/</loc>
		<lastmod>2012-08-01T16:05:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2012/08/02/gp-practice-charges-for-assisting-in-setting-up-clinical-commissioning-groups-ccgs/</loc>
		<lastmod>2012-08-02T16:04:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2012/08/03/salary-sacrifice-lease-cars/</loc>
		<lastmod>2012-08-03T16:04:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2012/08/04/changes-to-contracted-out-services-cos-heading-69-typing-secretarial-telephonist-and-clerical-services-including-agency-staff/</loc>
		<lastmod>2012-08-04T16:03:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2012/10/01/changes-to-the-vat-liability-of-self-storage/</loc>
		<lastmod>2012-10-01T16:02:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2012/10/02/cos-heading-37-compliance-checks/</loc>
		<lastmod>2012-10-02T16:01:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2012/10/03/planned-changes-to-contracted-out-services-cos-heading-69-typing-secretarial-telephonist-and-clerical-services-including-agency-staff/</loc>
		<lastmod>2012-10-03T16:00:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2012/12/01/vat-reclaim-opportunity-for-over-paid-parking-charges/</loc>
		<lastmod>2012-12-01T15:59:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2013/03/01/revised-contracted-out-services-cos-heading-37-guidance/</loc>
		<lastmod>2013-03-01T15:58:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2013/07/01/withdrawal-of-the-vat-research-exemption/</loc>
		<lastmod>2013-07-01T15:58:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2013/07/02/fleming-vat-claims-update/</loc>
		<lastmod>2013-07-02T15:57:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2013/07/03/vat-on-pathology-services/</loc>
		<lastmod>2013-07-03T15:56:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2013/08/01/withdrawal-of-the-vat-research-exemption-update/</loc>
		<lastmod>2013-08-01T15:55:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2013/08/02/vat-arrangements-for-legacy-bodies-update/</loc>
		<lastmod>2013-08-02T15:54:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2013/08/03/vat-on-foreign-goods-services/</loc>
		<lastmod>2013-08-03T15:53:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2013/10/01/self-storage-services-updated-hmrc-guidance/</loc>
		<lastmod>2013-10-01T15:52:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2013/10/02/case-alert-vat-treatment-of-locum-doctors/</loc>
		<lastmod>2013-10-02T15:51:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2013/10/03/vat-efficient-staffing-models-government-warning-to-nhs-trusts/</loc>
		<lastmod>2013-10-03T15:51:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2013/11/01/eu-commission-consultation-on-the-future-of-public-sector-vat/</loc>
		<lastmod>2013-11-01T15:49:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2013/11/02/hfma-vat-committee-update-september-2013/</loc>
		<lastmod>2013-11-02T15:48:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2013/11/03/public-accounts-committee-hearing/</loc>
		<lastmod>2013-11-03T15:46:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2014/06/12/tax-point-rules-temporary-relaxation-in-hm-revenue-customs-approach/</loc>
		<lastmod>2014-06-12T16:06:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2014/12/09/changes-to-contracted-out-services-cos-vat-rules-update/</loc>
		<lastmod>2014-12-09T06:27:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2015/03/01/fleming-vat-claims-encouraging-development/</loc>
		<lastmod>2015-03-01T06:58:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2015/03/02/changes-to-contracted-out-services-cos-vat-rules-guidance-update/</loc>
		<lastmod>2015-03-02T06:51:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2015/06/23/contracted-out-services-cos-heading-69-typing-secretarial-telephonist-and-clerical-services-including-agency-staff-no-retrospective-action/</loc>
		<lastmod>2015-06-23T13:11:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2015/06/29/changes-to-contracted-out-services-cos-vat-rules-heading-25-hire-of-reprographic-equipment-including-repair-and-maintenance/</loc>
		<lastmod>2015-06-29T10:46:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2015/07/17/further-changes-to-contracted-out-services-cos-vat-rules-guidance-update/</loc>
		<lastmod>2015-07-17T15:00:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2015/07/30/advice-on-the-correct-timing-for-cos-vat-recovery-for-nhs-bodies/</loc>
		<lastmod>2015-07-30T10:37:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2016/03/23/vat-contracted-out-services-cos-guidance-government-departments-and-nhs-bodies-latest-tranche-2-issued-12-october-2015-common-questions/</loc>
		<lastmod>2016-03-23T17:48:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2016/06/07/revision-of-the-intermediaries-legislation-for-the-public-sector/</loc>
		<lastmod>2016-06-07T16:16:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2020/01/31/vat-free-nhs-car-parking/</loc>
		<lastmod>2020-01-31T14:40:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2020/04/01/vat-and-duty-relief-for-covid-19-imports/</loc>
		<lastmod>2020-04-01T14:52:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2020/04/07/cos-vat-estimates-and-6-month-deadline-extension/</loc>
		<lastmod>2020-04-07T22:54:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2020/05/01/vat-zero-rating-for-ppe/</loc>
		<lastmod>2020-05-01T21:00:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2020/06/08/domestic-reverse-charge-drc-delayed-to-1-march-2021/</loc>
		<lastmod>2020-06-08T09:29:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2020/07/03/ppe-vat-relief-period-extended/</loc>
		<lastmod>2020-07-03T16:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2020/07/09/summer-statement-2020-vat/</loc>
		<lastmod>2020-07-09T21:23:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2023/02/14/vat-on-healthcare-facilities/</loc>
		<lastmod>2023-02-14T10:00:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2023/02/27/changes-to-vat-penalties-and-interest/</loc>
		<lastmod>2023-02-27T11:00:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://crstax.co.uk/2024/10/14/crs-vats-fresh-new-look-to-align-with-pstax-and-s3tax/</loc>
		<lastmod>2024-10-14T10:55:12+00:00</lastmod>
		<image:image>
			<image:loc>https://crstax.co.uk/wp-content/uploads/2024/10/VAT-Training-Workshops-1-1.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://crstax.co.uk/2024/11/19/hmrc-defers-making-tax-digital-mtd-for-giant-system-users-until-april-2026/</loc>
		<lastmod>2024-11-19T15:42:01+00:00</lastmod>
		<image:image>
			<image:loc>https://crstax.co.uk/wp-content/uploads/2024/11/Making-Taxes-Digital.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://crstax.co.uk/2025/05/13/payrolling-benefits-postponed-for-a-year/</loc>
		<lastmod>2025-05-13T14:16:43+00:00</lastmod>
		<image:image>
			<image:loc>https://crstax.co.uk/wp-content/uploads/2025/05/Making-Taxes-Digital-2.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://crstax.co.uk/2025/10/27/nhs-car-parking-vat-the-northumbria-case-what-it-means-and-what-nhs-bodies-should-do-now/</loc>
		<lastmod>2025-10-28T14:49:47+00:00</lastmod>
		<image:image>
			<image:loc>https://crstax.co.uk/wp-content/uploads/2025/10/VAT-Training-Workshops-5.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://crstax.co.uk/2025/10/29/supreme-court-rules-in-nhs-car-parking-vat-dispute/</loc>
		<lastmod>2025-10-29T14:54:18+00:00</lastmod>
		<image:image>
			<image:loc>https://crstax.co.uk/wp-content/uploads/2025/10/VAT-Training-Workshops-8.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://crstax.co.uk/2025/10/31/hmrc-extends-deferral-for-making-tax-digital-mtd/</loc>
		<lastmod>2025-10-31T11:39:01+00:00</lastmod>
		<image:image>
			<image:loc>https://crstax.co.uk/wp-content/uploads/2025/10/VAT-Training-Workshops-12.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://crstax.co.uk/2025/11/18/national-minimum-wage-and-the-nhs/</loc>
		<lastmod>2025-11-18T16:33:40+00:00</lastmod>
		<image:image>
			<image:loc>https://crstax.co.uk/wp-content/uploads/2025/11/Making-Taxes-Digital.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://crstax.co.uk/2025/09/30/crs-vat-becomes-crstax-expanding-our-expertise-in-nhs-vat-employment-taxes-corporate-taxes-land-taxes-custom-duties/</loc>
		<lastmod>2025-11-19T15:07:13+00:00</lastmod>
		<image:image>
			<image:loc>https://crstax.co.uk/wp-content/uploads/2025/09/VAT-Training-Workshops-2.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://crstax.co.uk/2025/11/28/autumn-budget-2025-nhs-tax-update/</loc>
		<lastmod>2025-11-28T12:24:42+00:00</lastmod>
		<image:image>
			<image:loc>https://crstax.co.uk/wp-content/uploads/2025/11/Making-Taxes-Digital-1.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://crstax.co.uk/2025/12/01/2-65m-vat-recovered-from-reviews-for-a-large-nhs-trust/</loc>
		<lastmod>2025-12-01T09:29:13+00:00</lastmod>
		<image:image>
			<image:loc>https://crstax.co.uk/wp-content/uploads/2025/11/VAT-Training-Workshops.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://crstax.co.uk/2025/12/11/treasury-confirms-nhs-overspend-to-fund-redundancies/</loc>
		<lastmod>2025-12-11T16:48:50+00:00</lastmod>
		<image:image>
			<image:loc>https://crstax.co.uk/wp-content/uploads/2025/12/VAT-Training-Workshops-1.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://crstax.co.uk/2025/12/24/vat-exemption-for-agency-locum-doctors/</loc>
		<lastmod>2025-12-24T10:09:57+00:00</lastmod>
		<image:image>
			<image:loc>https://crstax.co.uk/wp-content/uploads/2025/12/VAT-Training-Workshops-1-1.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://crstax.co.uk/2026/01/22/crstax-supports-the-public-sector-challenge-london-bridges-walk-2026/</loc>
		<lastmod>2026-01-22T19:36:20+00:00</lastmod>
		<image:image>
			<image:loc>https://crstax.co.uk/wp-content/uploads/2026/01/VAT-Training-Workshops-1.png</image:loc>
		</image:image>
	</url>
</urlset>
<!-- XML Sitemap generated by Yoast SEO -->