We published this guide to help you with models for collaborative working to deliver services and share back office functions .

This guide covers tax and VAT implications of different ways of working. The examples relate to joint bids as well as sharing back office services.

Latest version updated July 2015

The content of guides is correct at the time stated above but inevitably legal changes, case law and new financial reporting standards will change. You are therefore advised to check any particular actions you plan to take with the appropriate authority before committing yourself. No responsibility is accepted by the authors for reliance placed on the content of this guide.