Schools are asked to note that invoices they receive in relation to the National Tutoring Programme that include Education Endowment Foundation (EEF) subsidy elements cannot be paid using a purchase order as they contain credit amounts.
National Tutoring Programme invoices are considered non-standard invoices from a VAT perspective and must be processed by the IBC Tax Team.
Schools should send invoices to the IBC Tax Team by raising an IBC self-service enquiry selecting the following drop-down options:
• Type: Shopping and Suppliers
• Sub-type: Business tax enquiries
• Enquiry: Invoices for payment (Non-standard VAT invoices e.g. VAT only invoice, catering etc.)
• Title: National Tutoring Programme
Please remember to include the cost centre and GL code that you wish the invoice to be paid against.
The IBC Tax Team will then process the invoice and provide the school with the relevant document number.
Schools must not process these payments directly as compliance testing reports are identifying that VAT elements do not match net invoice amounts.