HMRC Guidance: Health Professionals and Pharmaceutical Products (VAT Notice 701/57)

Update Feb 15: Section 10.1 has been updated to remove a reference to orthodontic appliances.

How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.

Contents

1. 1. Overview
2. 2. Medical services provided by registered health professionals
3. 3. Pharmaceutical goods supplied with or without medical treatment
4. 4. Liability of specific services provided by health professionals
5. 5. Exemption for care services performed by suppliers that are not enrolled on a statutory professional register
6. 6. Supplies of health professional staff
7. 7. GPs
8. 8. VAT-registered health professionals and VAT recovery
9. 9. Medical practitioners visiting the UK
10. 10. Dentists, dental care professions and dental technicians
11. 11. Pharmacists
12. Your rights and obligations
13. Help us improve this notice
14. Putting things right
15. How HMRC uses your information

Source: gov.uk

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