What are public bodies?

HMRC states that it considers that the term ‘public body’ should take its normal everyday meaning and includes government departments, non-governmental public bodies, the NHS, local government bodies, and the police and fire and rescue services.

Following the High Court judgment in Riverside Housing Association Ltd v HMRC, HMRC has stated that the term ‘body governed by public law’ has a narrow application, in that a body only satisfies that criterion if it is a public body forming part of the UK’s public administration, such as a government department, a local authority or a non-departmental public body.

What non-business