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HMRC internal manual

VAT Health

Doctors: How to use this section

This section is a ready guide to the various activities undertaken by doctors and their VAT implications. It supplements the guidance provided above and is to be used in conjunction with that guidance, rather than as a replacement for it.

The tables in paragraphs VATHLT2110 and VATHLT2120 give an at-a-glance overview of the principal activities undertaken by doctors, indicating their VAT liability and the implications for input tax deduction. The tables in paragraphs VATHLT2130, VATHLT2140 and VATHLT2150 then provide more detailed information on particular activities where the liability issues are more complex.