What to know before you decide
When cosmetic work is VATable
Medical care by a registered health professional is exempt from VAT only where its main purpose is to protect, maintain or restore health. Following Illuminate Skin Clinics v HMRC (Upper Tribunal, 2025), treatments that are purely cosmetic are standard-rated. Each treatment is judged on its facts, so we review your menu treatment by treatment before you register or price.
VAT Registration & Returns for Doctors & Healthcare ProfessionalsThe VAT registration threshold
You must register for VAT when your VATable turnover goes over £90,000 in any rolling 12 months — not just at your year end. We check that figure every month so registration never takes you by surprise.
VAT Registration & Returns for Doctors & Healthcare ProfessionalsMixing NHS and private work
Your NHS salary stays under PAYE; your aesthetics income is taxed separately. We combine both in one return and work out what to put aside each month.
VAT Registration & Returns for Doctors & Healthcare Professionals