Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
VAT Health

VATHLT2030 · Doctors

  • VATHLT2040 · Introduction
  • VATHLT2050 · Services which qualify for exemption
  • VATHLT2060 · Clinical trials
  • VATHLT2070 · Background to out-of-hours cover
  • VATHLT2080 · Liability to VAT of out-of-hours cover
  • VATHLT2085 · Caselaw Relating to the Liability of Locums
  • VATHLT2087 · Supply by Employment Business of Consultant Doctors to Employment Agency-Judgement of Court of Appeal (CoA)
  • VATHLT2090 · Medical Practitioners with limited registration
  • VATHLT2100 · How to use this section
  • VATHLT2110 · Table 1 Overview of income received by Doctors
  • VATHLT2120 · Table 2 Overview of input tax attributed to exempt and taxable supplies
  • VATHLT2130 · Table 3 Liability of services provided by Doctors
  • VATHLT2140 · Dispensing income
  • VATHLT2150 · Other NHS income
  1. Doctors: Contents
  2. Doctors: Background to out-of-hours cover

VATHLT2070 | Doctors: Background to out-of-hours cover

From HM Revenue & Customs · VAT Health

Since 2013, responsibility for ensuring there is ‘out-of-hours’ cover lies with the Clinical Commissioning Group (CCG). Between 2004 and 2013, responsibility lay with the Primary Care Trust, and prior to 2004 it was the responsibility of the individual GP practice. In the main out of hours calls are channeled, in the first instance, to NHS Direct, although they could be outsourced to other service providers. Provision of this service is becoming increasingly fragmented.

In most cases, the call-centre staff are nurses who use computer-aided decision-making systems to determine the most appropriate course of action, which could range from calling an ambulance, asking the patient to make their own way to A&E, arranging for a doctor to call, or giving advice on self-care. They will resist referring to a doctor any calls that don’t require a doctor’s intervention. Accordingly, the service often involves triage assessment and signposting to other health services.

PreviousNext
PrivacyTerms