SIAL Accountants

🔔Important VAT Update for Locum Doctors & PCNs

HMRC has issued Revenue & Customs Brief 9 (2025), changing how VAT applies to locum doctors in certain arrangements.

🔹 Many locum supplies previously charged at 20% VAT may now be VAT-exempt
🔹 This follows a Tribunal decision accepted by HMRC
🔹 There may be scope to recover historic VAT (subject to conditions)
🔹 GP practices and Primary Care Networks (PCNs) should review their locum and staffing arrangements carefully

⚠️ VAT in healthcare is complex — especially for PCNs where staff recharges and funding structures can still create VAT risks.

📌 If you are a locum doctor, GP practice, or PCN, now is the time to review your VAT position.

👉 Read the full update on our website https://sial-accountants.co.uk/vat-locum-doctors-hmrc-update-2025/
👉 Or contact SIAL Accountants for specialist VAT advice for healthcare professionals.

Avoid pension errors! Submit your Type 2 Self-Assessment with expert help from SIAL Accountants. Contact us today.
👉 𝗙𝗼𝗿 𝗺𝗼𝗿𝗲 𝗶𝗻𝗳𝗼: https://sial-accountants.co.uk/type-2-self-assessment-for-gps/

“Simplify your pension process.” Salaried and assistant GPs, we’re here to make your Type 2 Self-Assessment stress-free.
👉 𝗙𝗼𝗿 𝗠𝗼𝗿𝗲 𝗗𝗲𝘁𝗮𝗶𝗹𝘀: https://sial-accountants.co.uk/type-2-self-assessment-for-gps/

“Your pension, our expertise.” Partner with SIAL Accountants to handle your Type 1 Annual Certificate hassle-free.
👉 𝗙𝗼𝗿 𝗠𝗼𝗿𝗲 𝗜𝗻𝗳𝗼: https://sial-accountants.co.uk/type-1-pension-certificate/

Tick-tock! Time is running out for Type 2 submissions. Salaried GPs, ensure compliance with our expert help. Call us now!
👉𝗙𝗼𝗿 𝗠𝗼𝗿𝗲 𝗜𝗻𝗳𝗼: https://sial-accountants.co.uk/type-2-self-assessment-for-gps/

Deadline Alert! Submit your Type 1 Certificate by 28th February to stay compliant. Don’t let the paperwork pile up—we’re here to help.
👉𝗙𝗼𝗿 𝗠𝗼𝗿𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: https://sial-accountants.co.uk/type-1-pension-certificate/

Don’t let pension paperwork overwhelm you. Our expert team will handle your Type 2 Self-Assessment with precision.
👉 𝗥𝗲𝗮𝗱 𝗠𝗼𝗿𝗲: https://sial-accountants.co.uk/type-2-self-assessment-for-gps/

Your retirement benefits matter! Ensure accurate submissions for your Type 1 Annual Certificate with SIAL Accountants. Call us now to get started.
👉 𝗠𝗼𝗿𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: https://sial-accountants.co.uk/type-1-pension-certificate/

Your pension deserves the best care. Ensure your Type 2 Self-Assessment is done right with SIAL Accountants. Contact us today!

👉 𝗠𝗼𝗿𝗲 𝗜𝗻𝗳𝗼: https://sial-accountants.co.uk/type-2-self-assessment-for-gps/

A smooth pension process starts with the right help.” GP partners, ensure your pension contributions are spot-on with our expert Type 1 services. Contact us today!
👉 𝗠𝗼𝗿𝗲 𝗜𝗻𝗳𝗼: 𝗵𝘁𝘁𝗽𝘀://𝘀𝗶𝗮𝗹-𝗮𝗰𝗰𝗼𝘂𝗻𝘁𝗮𝗻𝘁𝘀.𝗰𝗼.𝘂𝗸/𝘁𝘆𝗽𝗲-𝟭-𝗽𝗲𝗻𝘀𝗶𝗼𝗻-𝗰𝗲𝗿𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗲/

Struggling with your Type 1 Pension Certificate? Let SIAL Accountants simplify the process. Accurate, timely, and stress-free service guaranteed!

👉 More Information: https://sial-accountants.co.uk/type-1-pension-certificate/

Salaried GPs, the 28th February deadline for Type 2 Self-Assessment is near! Let us help you submit your form accurately and on time.

Learn More: https://sial-accountants.co.uk/type-2-self-assessment-for-gps/