What to know before you decide
Custody contracts
This is one of the questions we work through with forensic physicians at the start of every engagement. We look at your real income, contracts and records, set out the options in plain English and confirm the work and fee in writing.
On-call income
This is one of the questions we work through with forensic physicians at the start of every engagement. We look at your real income, contracts and records, set out the options in plain English and confirm the work and fee in writing.
Mileage
Allowable costs include HMRC-approved professional registrations and subscriptions, indemnity where you pay it, business mileage between workplaces and equipment used for work. Ordinary commuting and personal costs are not allowable. Employees claim through HMRC; the self-employed deduct costs in their accounts.
VAT position
Health care by registered professionals is generally VAT exempt where its main purpose is protecting or restoring health. Cosmetic treatments, medicolegal reports and sales of goods are usually standard-rated. Mixed businesses need each income stream assessed, and the registration threshold applies to taxable sales only.
VAT Registration & Returns for Doctors & Healthcare Professionals