VATGPB10770 - Government departments and health bodies: Contracted Out Services (COS) Headings: COS Heading 52 - Professional advice

Official URL: https://www.gov.uk/hmrc-internal-manuals/vat-government-and-public-bodies/vatgpb10770
Publisher / authority: HMRC (all new publications)
Type: publication
Source: GOV.UK search: HM Revenue & Customs (all new publications)
Collection heading: —
Published / updated by source: 27 Oct 2026, 00:00 GMT
First seen by VERADIQ: 28 Oct 2026, 12:46 GMT

Preserved versions

Version	Captured	Reason	Type	Extraction	SHA-256
1	28 Oct 2026, 12:47 GMT	first capture	application/json 10.8 KB	ok:json	`d04655dde65a6793bdbf2563d2538f30fa8c6111f041dc13df4c81e6914a831f`

Each version is an immutable copy; the SHA-256 identifies the exact bytes captured. A new version is recorded only when the content genuinely changes. The original is always at the official URL above.

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