Just a quick reminder that with effect from the 1 October 2020 HMRC have simplified the nature of the evidence that they required these types of businesses to hold in order to verify the value of the supplies they make that would be taxable for VAT purposes. Opticians and Hearing Aid dispensers make effectively two separate supplies – one of the goods themselves – the glasses and contact lenses or the hearing aid – which is subject to VAT and the other, the healthcare service of testing and dispensing, which is VAT Exempt.
Source: centurionvat.com
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