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Payments from Sedgemoor District Council

Sedgemoor District Council's creditor section deals with payments owed to you: payments for goods and services received or refunds.

Our preferred method of payment is by BACS (Bank Automated Credit System) which sends payments direct to your bank account. A remittance advice is sent out to you on payment.

Have you received a cheque from us and are unable to bank it?

If you are unable to bank a cheque because you do not have a bank account, if the cheque has been made payable to the wrong payee, or because the cheque is out of date, please contact us. You will be asked to provide the original cheque.

BACS payments

If you would like to be paid by BACS, or are already being paid by BACS but have changed your details, please send us the following details on company headed paper. Please also enclose a credit slip for verification.

  • Supplier Name
  • Account Name
  • Sort Code
  • Account Number
  • Fax Number - so that we can send you remittance advice by fax
  • E-mail
  • Contact Name

Taxation issues

Sedgemoor District Council, as with any other organisation, is required to apply the taxation regimes in line with current and future changes in UK and European legislation.

Value Added Tax (VAT)

Sedgemoor District Council is a VAT registered body. Our VAT number is: 131 2344 20.

If you are a VAT registered body supplying the Authority with goods and services, please provide us with a valid tax invoice to minimise the impact of VAT on the expenditure we incur.

We receive VAT invoices from VAT registered traders and are required to issue VAT invoices, as appropriate, to recipients of goods and services which fall outside of the statutory functions of the Authority.

Sedgemoor District Council is unable to give VAT advice to traders or members of the public regarding their own VAT questions, which are unrelated to a transaction with the Authority. Help or information is available to you from HM customs and Excise Advice Centre: 0845 010 9000.

Payment to sub-contractors under the construction industry scheme

Under the Construction Industry Scheme, Sedgemoor District Council is a contractor, and must operate the scheme for all payments made to individuals and businesses for work which falls within the scope of the scheme.

Details of work which falls within the scope of CIS may be found in appendix B of the Inland Revenue guidance booklet IR 14/15 (CIS).

Before payment can be made for work which falls within the scope of the scheme, we must record details of your Registration Card (CIS4) or Tax Certificate (CIS6). These must be presented by the holder in order that we can determine that it is genuine and in their possession. Tax Certificate (CIS5) may be presented in person to a Sedgemoor District Council office or by submitting a Certifying Document.

Obtaining a Registration Card or Subcontractors Tax Certificate

Subcontractors must hold either a Registration Card or Subcontractors Tax Certificate before they can get paid under the Scheme. To obtain either, you must first be registered with the Inland Revenue.

Subcontractors who meet certain qualifying conditions will be issued by the Inland Revenue with Subcontractors Tax Certificates. Those who do not will be issued with Registration Cards.

Where a Registration Card is held: the Contractor must make a deduction from all payments, for labour, of an amount on account of the subcontractor's tax and National Insurance Contribution (NIC) liability.

Where a Tax Certificate is held: the contractor will pay him or her gross, that is, with no amounts taken off.

Valid tax invoices

In order to comply with VAT regulations, a valid tax invoice must include the following items:

  • An identifying number
  • The date of the supply (tax point)
  • The issue date of the invoice
  • Name, address and VAT registration number of the supplier
  • Name and address of the person to whom the supply is made
  • The type of supply (e.g. sale, lease etc.)
  • A description to identify the goods or services received
  • For each description, the quantity of goods or services, the rate of tax and the net amount
  • The total tax chargeable
  • The total value of supply excluding tax
  • The rate of any discount
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