We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
Tax and reporting rules for employers providing medical or dental treatment and insurance
As an employer providing medical or dental treatment or insurance to your…
You don’t have to report anything to HMRC or pay tax and National…
If the medical or dental treatment or insurance you provide isn’t exempt,…
The value to use is the cost to you of providing the treatment or…
The following guides contain more detailed information: employment income:…
This Spend Control ceased as a requirement on 1st February 2023. Other Cabinet Office Spending Controls remain operational.
Visit the UK as a Standard Visitor for tourism, business, study (courses up to 6 months), medical treatment and other activities. Find out whether you need a Standard Visitor visa, or can visit without a visa.
What happens if you're given a community sentence or community service. Find out about Community Payback and the rules of your community sentence.
New 10-year plan to expand and improve the drug and alcohol workforce published.
The Professional Standards Authority for Health and Social Care (the PSA) promotes the health, safety and wellbeing of patients, service users and the public. It does this by improving the regulation of people who work in health and social care...
Employment Appeal Tribunal Judgment of Mr Justice Kerr on 24 May 2024.
Advice and guidance on the health needs of migrant patients for healthcare practitioners.
Work out the VAT liability of goods and services supplied by health and care institutions and providers of non residential care to children.
Read about talking therapies and counselling for mental health problems.
Pharmacy, prescription-only (POM), and general sale list (GSL) medicines: apply to move your medicine to a different classification.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Find out about the tax treatment of other types of travel and related expenses such as training courses, removal expenses, car parking and overnight expenses.
Clarification for the interpretation of the new elements within the Veterinary Medicines Regulations (VMRs), as amended, relating to combating antimicrobial resistance (AMR).
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).