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
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:…
Advice and guidance on the health needs of migrant patients for healthcare practitioners
A national plan for NHS dentistry services in England.
New proposals would give the General Dental Council powers to provisionally register dentists trained overseas to start delivering care as quickly as possible.
How UK citizens or residents can get healthcare when visiting countries or territories outside the EU where the UK has reciprocal healthcare agreements.
New patient premium starts to offer dentists cash incentives to take on new NHS patients.
The move will streamline processes within dental and pharmacy settings and improve patient experiences.
Services and care available through the NHS for adults.
Resources to help primary care practitioners promote the appropriate use of antibiotics in dental care.
How to get state healthcare if you live, work or study in Liechtenstein.
Consultation launched on proposals to expand scheme to 1.6 million more people to help tackle tooth decay.
How to get state healthcare if you live, work or study in Germany.
A national plan to phase down the use of dental amalgam in England.
How to get state healthcare if you live, work or study in Slovakia.
This is a tax on insurers and covers general insurance premiums. Find out about rates, exemptions, registering, record keeping and payments.
How to get state healthcare if you live, work or study in Spain.
How to get state healthcare if you live, work or study in Slovenia.
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
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. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.