The UK government brief clarifies that supplies of GMC registered locum doctors are exempt from VAT under Item 5, Group 7, Schedule 9 of the VAT Act 1994. It also provides guidance on claiming refunds for overdeclared output tax on supplies made within the last four years, and outlines the error correction notification process.
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Key Takeaways
As of 17 July 2026, HMRC considers supplies of GMC registered locum doctors exempt from VAT under Item 5, Group 7, Schedule 9 of the VAT Act 1994.
From 17 July 2026, a supplier can claim a refund for supplies made within the last four years if they charged the standard rate VAT that should have been exempt.
From 17 July 2026, HMRC requires the use of form VAT652, sent to ccg.locumdoctorsclaim@hmrc.gov.uk, with subject line 'Locum doctors claim RCB 6/26'.
From 17 July 2026, HMRC requires adjustments to input tax recovered on supplies now exempt, applying partial exemption rules.
Primary source
Read the full article at HM Revenue & CustomsThis summary was published on VATfaqs.com on 17 July 2026. It relates to VAT developments in United Kingdom. The original source is HM Revenue & Customs.
