HMRC Notice 701/57 (November 2012): Health Professionals and Pharmaceutical Products

VAT and healthcare is a special interest are a for me. I have been asked for some general advice regarding health professionals and pharmaceutical products. If you have a problem, generally in the first instance you should refer to HMRC’s advice, available on their website, including notices.

HMRC Reference: Notice 701/57 (November 2012), per HMRC, covers:
1/the VAT liability of goods & services provided by registered health, paramedical and medical professionals, including VAT liability re drugs, medicines & other goods available on prescription, contraceptives & the cessation of smoking products.
2/the circumstances in which VAT registered health professionals may recover the VAT they have incurred on purchases and overheads
3/specific rules that apply to supplies made by dentists, overseas medical practitioners and deputising doctors
4/the circumstances in which care services provided by non-health registered suppliers are VAT exempt and
5/the VAT liability of supplies of health professional staff.

If you have a specific problem relating to your circumstances, then please contact me through Westwood Chambers.

Eamon McNicholas
Tax Barrister, Accountant

About Eamon McNicholas

Tax Barrister, Accountant
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