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