VAT Notice 701/57: Health professionals and pharmaceutical products

Released 22 February 2021

HMRC have updated VAT Notice 701/57: Health professionals and pharmaceutical products, which explains how to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.

The 'Meaning of ‘relevant practitioners’' section has been updated with a link to the list of approved providers and countries that applied from 1 January 2021.

View Notice 701/57.

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