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How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
Help available and steps you should take if you have a medical emergency or are hospitalised abroad, including for planned treatment.
Tax and reporting rules for employers providing medical or dental treatment and insurance
Find out when it's possible to get zero-rated supplies on medical and research goods and services that have been funded by charities.
Visit the UK for medical treatment - check if you’re eligible and if you need a visa, what visa to apply for, what to do when you travel to the UK.
Information for British people on medical support in Thailand including mental health, lists of hospitals and care homes and how the British embassy can help.
How to apply for a clinical trial including eligibility, phases, model IMPDs, costs and how to make changes to your application.
Section (4A.01 - 4A.31) last updated October 2023.
How UK citizens or residents can get healthcare when visiting countries or territories outside the EU where the UK has reciprocal healthcare agreements.
Full-time students from the EU, Norway, Iceland, Liechtenstein or Switzerland studying in the UK can apply for a reimbursement of the immigration health surcharge (IHS).
Find out about coronavirus (COVID-19) treatments available outside of hospital, including information on free prescriptions and lateral flow tests.
These draft regulations set out the additional conditions that expenditure by employers on recommended medical treatment must meet in order to qualify for the tax exemption at section 12 of Finance Act 2014.
This page is designed to provide British Nationals with an overview of medical treatment in China and information on how the FCDO can help if a British National is in hospital.
Advice and guidance on the health needs of migrant patients for healthcare practitioners.
A new pathway supporting innovative approaches to the safe, timely and efficient development of medicines to improve patient access.
Work out the VAT liability of goods and services supplied by health and care institutions and providers of non residential care to children.
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