What to know before you decide
A clinician’s registration does not exempt every treatment
VAT exemption is not automatic simply because a doctor, dentist or nurse provides a treatment. Its primary purpose must qualify as healthcare and other conditions must be met. Purely cosmetic work is generally taxable. Where a treatment has both therapeutic and cosmetic aspects, the evidence behind the purpose matters. Keep a treatment-level record rather than applying a single VAT code to the whole clinic.
Check the cash hidden in packages and deposits
Deposits, prepaid courses, refunds and no-shows need consistent accounting and VAT treatment. A busy appointment diary is not the same as earned profit. Reconcile the booking system to the bank and payment processor, distinguish advance receipts from completed services, and budget for stock, room rental, insurance and staff before drawing money from the clinic.