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HMRC internal manual

VAT Time of supply

Tax points for specific types of supply: Medical evidence services


Specialist providers of medical evidence services are frequently engaged by solicitors, insurance companies and the like in connection with the claims arising from accidents and similar occurrences. The services cover aspects such as the provision of expert witnesses and obtaining medical records and reports and are provided during the course of the litigation or claims negotiation procedures.

Basic tax point

The supplies are subject to the normal tax point rules including a basic tax point under section 6(3) of the VAT Act 1994 (see VATTOS4300). This will normally occurs at the following times

  • settlement/withdrawal of a claim, or
  • termination of involvement in a claim, either by the supplier or by the client.

In either event, the basic tax point is created at the time the supplier ceases to be potentially required to do anything further in progressing the case. However, where this occurs on settlement or withdrawal, the supplier may be unaware of this event until notified by the client at some later point in time. In such circumstances it is accepted that the basic tax point does not occur until the supplier is made aware (possibly by the actions of the client in making payment) that their services have been completed.