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HMRC internal manual

VAT Health

HM Revenue & Customs
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Introduction: Related guidance

You will need to consult other volumes of VAT guidance in many of the issues that you come across in the health sector, in particular:

VATSC Supply and Consideration 

VTAXPER Taxable Persons 

VATTOS Time of Supply 

V1-12 Valuation

PE Partial Exemption

Public Notice 701/31 Health Institutions 

Public Notice 701/57 Health Professionals and Pharmaceutical Product

Public Notice 701/7 VAT Reliefs for People with Disabilities