Policy paper

Revenue and Customs Brief 5 (2023): change to the VAT treatment of medical services carried out by non-registered staff directly supervised by pharmacists

This brief sets out a change to the VAT treatment of medical services carried out by non-registered staff directly supervised by pharmacists from 1 May 2023.

• From: HM Revenue & Customs
• Published: 2 May 2023

Documents

Change to the VAT treatment of medical services carried out by non-registered staff directly supervised by pharmacists

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Details

This brief explains the changes in VAT treatment for medical services carried out by non-registered staff under the supervision of a pharmacist.

Published 2 May 2023