AW15 Shared Services model for responsive repairs – how to approach, deliver and be successful Speaker: Ian Rumsam Group Head of Repairs and Maintenance Together Housing Group Chair: Liz Circuit Managing Director M3 Sponsored by www.housing.org.uk Shared Services / Cost Sharing Groups. Ian Rumsam Group Head of Repairs and Maintenance . Is different normal? Will it be Easy? Around 40 years ago. • World population 3.937 > 6.973 billion. • Decimalisation ( 1971). • Reorganisation of Local Government ( 1972). • First Mobile phone call (1973) . • Miners Strike in 1972/74 • 3 day week ( 1974). • VAT Introduced Some change is difficult. Take the lead. The journey. Adaptable. Disappointment. Cost Sharing Groups. We have been given the VAT back. The Rules • a) There must be an "independent group of persons" (a CSG) supplying services to persons who are its "members". • (b) All the members must carry on an activity that is exempt from VAT or one which is not a business activity for VAT purposes. • (c) The services supplied by the CSG, to which the exemption applies, must be "directly necessary" for a member's exempt and/or nonbusiness activity. The Rules (2) • (d) The CSG only recovers, from its members, the members' individual share of the expenses incurred by the CSG in making the exempt supplies to its members. • (e) The application of the exemption to the supplies made by the CSG to its members is not likely to cause a distortion of competition. All these conditions have to be satisfied for a supply to be exempt. HMRC sign off. Application must be unequivocal. Avoid the shocks. Pay no VAT on labour. VAT paid prior to sign off. In the Future. Our approach. Will it be easy? Can we afford to stand still? One last thought..........keep it real! AW15 Shared Services model for responsive repairs – how to approach, deliver and be successful Speaker: Ian Rumsam Group Head of Repairs and Maintenance Together Housing Group Chair: Liz Circuit Managing Director M3 Sponsored by www.housing.org.uk