– see also Dentists and associated roles; Doctors

Allocation

Legislation/Regulatory – NICA2011 s. 3 ; SSAA92 s. 162

Destination of contributions, increased product of additional rates to form part of

Legislation/Regulatory – NICA2011 s. 3

Doctors and dentists contracted to

Date of contributions

Commentary – 2.3.10

Excess contributions lump sum refund

Commentary – 2.3.10

Generally

Commentary – 1.32.3.62.3.10

Interest payments on lump sums

Commentary – 2.3.10

Refunds of contributions

Commentary – 2.3.10

Short service refunds

Commentary – 2.3.10

Employees, expenses and benefits

Commentary – Tax Reporter ¶487-750
HMRC Guidance – EIM61017 ; EIM61020 ; EIM66700 ; EIM66780 ; EIM66795

Foundation trusts

Exception from exemption from tax

Legislation/Regulatory – CTA2010 s. 987

Funding misconception

Commentary – Tax Reporter ¶1030-000

Health service bodies exempt from tax

Legislation/Regulatory – TCGA92 s. 271(3)

Local authorities and joint stores depots

Commentary – Indirect Tax Reporter ¶51-435 ; Indirect Tax Reporter ¶52-650

Payments received for non-supplies

Commentary – Indirect Tax Reporter ¶10-602

Refund of VAT

– see Local authorities and similar bodies

Supply of staff

Commentary – Indirect Tax Reporter ¶18-520

Trust, part use of building, relevant charitable purpose

Commentary – Indirect Tax Reporter ¶50-255

Trusts

Legislation/Regulatory – SSCBA92 s. 171(3)