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Posted Mon, 16 Sep 2024 09:13:49 GMT by MH2024
Are psychologists VAT exempt if they work through a Limited company (just me, no other employees)?
Posted Mon, 23 Sep 2024 20:11:57 GMT by HMRC Admin 18 Response
Hi,

If psychologists are enrolled on the appropriate statutory register then their services are exempt when both of the following conditions are met:

The services are within the profession in which you’re registered to practice.

The primary purpose of the services is the protection, maintenance or restoration of the health of the person concerned.

The type of legal entity delivering the service is irrelevant.

Thank you.

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