Chapter CIRD82250
| Published date | 11 March 2016 |
| Record Number | CIRD82250 |
CTA09/S1142
...
A qualifying body is a charity, an institution of higher education such as a university, a scientific research organisation or a health service body. The Treasury may make an order adding a body to the list of qualifying bodies. Bodies added by Treasury order may include bodies resident overseas. (Such bodies can be designated if they are similar in nature to one of the sorts of UK body listed above. This ensures that UK and non UK based subcontractors are treated in the same way).
The overseas bodies currently designated are contained in the following list which is updated on a regular basis.
If HMRC receive an enquiry about whether a particular entity has been designated or a request that a particular entity should be designated as a qualifying body it should be referred to:
Business, Assets and International (Technical), 3/63, 100 Parliament Street, London SW1A 2BQ.
Prescribed BodiesThe prescribed bodies can be found in Statutory Instrument 2018 No. 217 using the following link;
http://www.legislation.gov.uk/uksi/2018/217/contents/made
The list of bodies from that Statutory Instrument can also be seen below (but please note that whilst the internal HMRC version is clear there is a formatting issue with the public version. In the public version the date from which the body in this list is prescribed can be found immediately below the body, and not in column 4);
SCHEDULE
PRESCRIBED BODIES
| (1) | (2) | (3) | (4) |
| Name of prescribed body | English translation (where applicable) | Address | Date |
| Aarhus Universitet | Aaarhus University | Nordre Ringgade 1, 8000 Aarhus C, Denmark |
| 20 May 2013 | |||
| Aalto-yliopisto | Aalto University | P.O. Box 11000, FI-00076 Aalto, Finland |
| 23 September 2015 | |||
| AgroSup Dijon | AgroSup Dijon | 26 Boulevard Dr Petitjean, BP 87999, 21079 Dijon Cedex, France |
| 26 January 2012 | |||
| Ankara Üniversitesi | Ankara University | Dögol Caddesi 06100 Tandoğan, Ankara, Türkiye |
| 22 August 2013 | |||
| Auburn University | Auburn, Alabama 36849, USA |
| 20 May 2013 | |||
| Auckland District Health Board Charitable Trust | Auckland District Health Board Charitable Trust, Private Bag 92024, Auckland 1023, New Zealand |
| 21 August 2013 | |||
| Bay of Plenty District Health Board | Cameron Road, Gate Pa, Tauranga 3112, New Zealand |
| 1 January 2016 | |
| Capital and Coast District Health Board |
| Riddiford St, Newtown, Wellington, New Zealand | 1 January 2016 | ||
| California Polytechnic State University |
| 1 Grand Avenue, San Luis Obispo, CA 93407, USA | 27 August 2013 | ||
| Canterbury District Health Board | P.O. Box 1600, Christchurch 8140, New Zealand |
| 1 January 2016 | |||
| Canterbury Urology Research Trust | P.O. Box 917, Christchurch Central 8140, New Zealand |
| 21 August 2017 | |||
| Case Western Reserve University | 10900 Euclid Avenue, Cleveland, Ohio 44106, USA |
| 1 April 2002 | |||
| Centrale Supélec | Central Supelec | 3 Rue Joliot Curie, 91190, Gif-sur-Yvette, France |
| 23 September 2015 | |||
| Centre Hospitalier de Saint Nazaire | Hospital Centre of Saint Nazaire | 11 Boulevard Georges Charpak, BP414, 44606 Saint-Nazaire Cedex, France |
| 11 October 2016 | ||
| České vysoké učení technické v Praze | Czech Technical University in Prague |
| Zikova 1903/4, 166 36 Praha 6, Czech Republic | 23 September 2015 | ||
| Coláiste na Tríonóide | University of Dublin | College Green, Dublin 2, Ireland |
| 29 September 2015 | |||
| Colorado School of Mines | 1500 Illinois St., Golden, CO 80401, USA |
| 1 April 2002 | |||
| Colorado State University | Fort Collins, Colorado 80523, USA |
| 1 April 2002 | |||
| Columbia University | 211 Low Library, 535 West 116th Street, Mail Code 4324, NY 10027, USA |
| 11 October 2016 | |||
| Cornell University | Ithaca, New York 14853, USA |
| 1 April 2002 | |||
| Ollscoil Chathair Bhaile Átha Cliath | Dublin City University | Glasnevin, Dublin 9, Ireland |
| 23 September 2015 | |||
| École Polytechnique Fédérale de Lausanne | Federal Institute of Technology in Lausanne | CE 3 316 (Centre Est), Station 1, CH-1015 Lausanne, Switzerland |
| 1 April 2002 | ||
| Eidgenössische Technische Hochschule Zürich | ETH Zurich (Swiss Federal Institute of Technology in Zurich) |
| Main building, Rämistrasse 101, 8092 Zurich, Switzerland | 1 April 2002 | |
| Fachhochschule Bielefeld | FH Bielefeld, University of Applied Science |
| P.O. Box 10 11 13, D-33511 Bielefeld, Germany | 17 September 2012 | ||
| Freie Universität Berlin | Free University of Berlin | Kaiserswerther Str 16-18, 14195 Berlin, Germany |
| 1 April 2002 | |||
| Gdański Uniwersytet Medyczny | Medical University of Gdansk | M. Skłodowskiej-Curie 3a Street, 80-210 Gdańsk, Poland |
| 9 January 2014 | |||
| Göteborgs Universitet | University of Gothenburg | Box 100, SE-405 30 Gothenburg, Sweden |
| 11 October 2016 | |
| Gottfried Wilhelm Leibniz Universität Hannover |
| University of Hanover | Postfach 6009, D-30060 Hannover, Germany | 26 January 2012 | |
| Hacettepe Üniversitesi | Hacettepe University | The Rector’s Office, Beytepe, Ankara, Turkey |
| 1 April 2002 | |||
| Harvard University | Massachusetts Hall, Cambridge, MA 02138, USA |
| 11 October 2016 | |||
| Hawke’s Bay District Health Board | Corner Omahu Road and McLeod Street, Private Bag 9014, Hastings 4156, New Zealand |
| 1 January 2016 | ||
| Heinrich-Heine-Universität Düsseldorf | Heinrich Heine University Düsseldorf |
| 40204 Düsseldorf, Germany | 1 April 2002 | ||
| Hogeschool Gent | University College Ghent | Geraard de Duivelstraat 5, 9000 Gent, Belgium |
| 1 April 2015 | |||
| Hospital Universitario HM Madrid | University Hospital HM Madrid | Conil del Valle de Suchil Square, 16 - 28015 Madrid, Spain |
| 9 January 2014 | |||
| Indian Institute of Technology Bombay | IIT Bombay, Powai, Mumbai 400 076, Maharashtra, India |
| 1 April 2002 | |||
| Indian Institute of Technology Kanpur | Indian Institute of Technology, Kalyanpur, Kanpur-208016, India |
| 1 April 2002 | |||
| Indiana University | 107 S. Indiana Avenue, Bloomington, IN, 47405-7000, USA |
| 22 March 2010 | |
| Institiúid Teicneolaíochta Phort Láirge |
| Waterford Institute of Technology | Main Campus, Cork Road, Waterford, Ireland | 17 May 2011 | |
| Instituto IMDEA Software | IMDEA Software Institute | UPM Campus Montegancedo, 28223 Pozuelo de Alarcón, Madrid, Spain |
| 23 September 2015 | ||
| Interuniversitair Micro-Elektronica Centrum | Interuniversity Micro Electronics Centre |
| imec 1, Kapeldreef 75, 3001 Leuven, Belgium | 1 April 2002 | ||
| Iowa State University | Iowa State University, Ames, Iowa 50011, USA |
| 1 April 2002 |
| Institut für Innovation, Transfer und Beratung gemeinnützige GmbH |
| The Institute for Innovation, Transfer and Consulting | Berlinstraße 107a, 55411 Bingen, Germany | 27 August 2013 | |
| Julius-Maximilians-Universität Würzburg |
| University of Wurzburg | Sanderring 2, 97070 Würzburg, Germany | 21 October 2015 | |
| Kansas State University | Manhattan, KS 66506, USA |
| 1 April 2002 | |||
| Karlsruher Institut für Technologie | Karlsruhe Institute of Technology | P.O. Box 6980, 76049 Karlsruhe, Germany |
| 26 July 2011 | |||
| Karolinska Institutet | Karolinska Institute | SE-171 77 Stockholm, Sweden |
| 22 March 2010 | ||
| Katholieke Universiteit Leuven | Catholic University of Leuven |
| Oude Markt 13, 3000 Leuven, Belgium | 23 September 2015 | |
| Kauno Technologijos Universitetas |
| Kaunas University of Technology | K. Donelaičio g. 73, 44249, Kaunas, Lithuania | 18 January 2012 | |
| Københavns Universitet | University of Copenhagen | Nørregade 10, PO Box 2177, 1017 Copenhagen K, Denmark |
| 11 July 2012 | |||
| Lawrence Berkeley National Laboratory | Lawrence Berkeley National Laboratory, 1 Cyclotron Road, Berkeley, CA 94720, USA |
| 1 April 2002 | |||
| Leids Universitair Medisch Centrum | Leiden University Medical Centre | Albinusdreef 2, 2333 ZA Leiden, Netherlands |
| 21 August 2014 | |||
| Louisiana State University | Baton Rouge, Louisiana 70803, USA |
| 1 April 2002 | ||
| Ludwig-Maximilians-Universität München | Ludwig Maximilian University of Munich |
| Geschwister-Scholl-Platz 1, 80539 Munich, Germany | 12 October 2010 | ||
| Martin-Luther-Universität Halle-Wittenberg | Martin Luther University of Halle-Wittenberg | Universitätsring 19/20, 06108 Halle (Saale), Germany |
| 1 April 2002 | |||
| Maryland University | College Park, MD 20742, USA |
| 4 November 2013 |
| Masarykova univerzita | Masaryk University | Žerotínovo nám. 617/9, 601 77 Brno, Czech Republic |
| 12 October 2010 | |||
| Massachusetts Institute of Technology | 77 Massachusetts Avenue, Cambridge, MA MA 02139-4307, USA |
| 1 April 2002 | |||
| Massey University | Private Bag 11 222, Palmerston North, 4442, Auckland, New Zealand |
| 1 April 2002 | |||
| McMaster University | 1280 Main Street, Hamilton, Ontario L8S4L8, Canada |
| 22 March 2010 | ||
| Medizinische Universität Wien | Medical University of Vienna |
| Spitalgasse 23, 1090 Vienna, Austria |
| 12 October 2010 | |||
| Michigan State University | Hannah Administration Building, 426 Auditorium Road, Room 150, East Lansing, MI 48824-2603, |
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