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Navigating VAT in Cosmetic Surgery: Avoiding Unexpected Costs and HMRC Challenges

  • HM Revenue & Customs (HMRC) is now subjecting some cosmetic procedures to VAT at 20%
  • Organizations may face large VAT bills due to retrospective registration requirements
  • Pricing/margin impact if treatments have VAT charged going forward
  • HMRC is limiting the types of procedures that qualify for VAT exemption
  • Procedures must be part of a healthcare treatment program to be exempt
  • GP referral and medical records may be required to prove exemption
  • HMRC has been successful in arguing that certain procedures are cosmetic and should attract VAT


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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