14 January 2026| CATEGORIES: New VAT guidance, VAT exemption| TAGS: locums, New HMRC policy, vat exemption, VAT refund
HMRC has issued Revenue & Customs Brief 9 (2025) (RCB9) following its loss in a First-tier Tribunal case concerning the VAT treatment of supplies of locum medical practitioners. RCB9 sets out the circumstances in which businesses may be entitled to reclaim overdeclared output VAT on supplies of locum doctors.
8 January 2025| CATEGORIES: Anaesthesia Associates, Medical care, New VAT guidance, Physician Associates, VAT exemption| TAGS: Healthcare exemption, New HMRC rules
HMRC has published new guidance on the VAT treatment of services provided by Anaesthesia Associates (AAs) and Physician Associates (PAs). Regulation for AAs and PAs by the General Medical Council (GMC) came into effect on 13 December 2024. There is a 2 year transition period. VAT exemption will only apply to the AAs and PAs that have joined the register from the date of registration.
3 May 2023| CATEGORIES: Budget, VAT exemption| TAGS: Exemption, Spring Budget 2023, VAT change
A change in the VAT treatment of medical services carried out by non-registered staff who are directly supervised by pharmacists was announced in the Spring Budget 2023. From 1 May 2023 these services will be VAT exempt in line with other registered health professionals providing medical services to the public.
