VATHLT2090 | Doctors: Medical Practitioners with limited registration

VAT treatment of supplies up to the UK leaving the EU

A person who was a national of any European Economic Area (EEA) State and lawfully established in medical practice in an EEA State other than the UK, and was visiting the UK to provide medical services temporarily, had to be required to register in the register of medical practitioners as a visiting EEA practitioner before he could exempt his supplies under Item 1.

In an urgent case a medical practitioner from an EEA State may not have been in a position to register in the register for medical practitioners prior to his visiting the UK and providing services; for example were a visitor to the UK was taken ill and wished to be treated by his own doctor. Legal Note (4) to Group 7 Schedule 9 allowed the visiting doctor to exempt his supply in such cases, provided he submitted the necessary documentation as soon as possible, usually no longer than 15 days after the service had been performed.

VAT treatment of supplies from when the UK left the EU

The General Medical Council (GMC) is no longer allowing visiting medical practitioners to be registered on a temporary basis; unless they are eminent overseas specialists with exceptional knowledge and skill in a particular branch or branches of medicine, who intend to visit the UK for a temporary period to provide medical services of a specialist nature

This means visiting medical practitioners from outside the UK, who wish to practice in the UK, even on a temporary basis, will have to be GMC registered.

Where visiting medical practitioners are GMC registered, then their supplies of medical services will be VAT exempt. Where they are not registered, their supplies of medical services will be standard rated.