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HMRC internal manual

VAT Health

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 Manual

VTAXPER Taxable Persons Manual

VATTOS Time of Supply Manual

VATVAL Valuation Manual

PE Partial Exemption Manual

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