UK
general
Effective 2026-08-13

Health professionals and pharmaceutical products (VAT Notice 701/57)

How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.

How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.

Source

HMRC

https://www.gov.uk/guidance/health-professionals-pharmaceutical-products-and-vat-notice-70157

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