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Locums and VAT

I am about to start working as a locum GP. My accountant says that if I earn over £68,000 a year I will have to register for VAT. Is that true? Other GP locums I have asked do not think so.

Medical services that are intended principally to protect, maintain or restore the health of an individual are exempt from VAT. Therefore, on the basis of doing only GP locum work, if your income exceeds £68,000 you do not need to register.

You would only need to register for VAT if you were carrying out medical services where the principal purpose is to enable a third party to take a decision (medico-legal work, for example) and your earnings from that exceed the VAT threshold.

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