General practitioners (GPs) and general dental practitioners (GDPs) working full or part-time within the National Health Service (NHS) are independent contractors in respect of their NHS work and not employees of the NHS. HMRC accept that GPs and GDPs generally make exempt supplies of their professional services to the NHS. Where they also make taxable supplies by way of business, general practitioners and general dental practitioners can register for VAT (Notice 701/57/2014, para. 2.4).

As regards dispensing doctors there are issues concerning:

(a)registering for VAT;

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