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HMRC internal manual

VAT Health

HM Revenue & Customs
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Doctors: Visiting EU Medical Practitioners

A person who is a national of any European Economic Area (EEA) State and lawfully established in medical practice in an EEA State other than the UK, and is visiting the UK to provide medical services temporarily, will be required to register in the register of medical practitioners as a visiting EEA practitioner before he can exempt his supplies under Item 1.

In an urgent case a medical practitioner from an EEA State may not be in a position to register in the register for medical practitioners prior to his visiting the UK and providing services; for example were a visitor to the UK is taken ill and wishes to be treated by his own doctor. Legal Note (4) to Group 7 Schedule 9 allows the visiting doctor to exempt his supply in such cases, provided he submits the necessary documentation as soon as possible, usually no longer than 15 days after the service has been performed.