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VAT returns

BDJ In Practice volume 33, page 33 (2020)Cite this article

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VAT (Value Added Tax) is a tax that is payable on goods and services when your business income reaches the VAT threshold of £85k.

VAT can cause some confusion for dentists, but due to the nature of dentistry, most dentists who simply provide general dental services will find that they are actually exempt from VAT.

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References

  1. . Policy paper: Revenue and Customs Brief 4 (2020): temporary VAT zero rating of personal protective equipment (PPE). Available online at: www.gov.uk/government/publications/revenue-and-customs-brief-4-2020-temporary-vat-zero-rating-of-personal-protective-equipment-ppe/revenue-and-customs-brief-4-2020-temporary-vat-zero-rating-of-personal-protective-equipment-ppe (Accessed October 2020).

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Authors and Affiliations

  1. British Dental Association, 64 Wimpole Street, W1G 8YS, London, UK

    Paula Slinger

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  1. Paula Slinger
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Correspondence to Paula Slinger.

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Slinger, P. VAT returns. BDJ In Pract 33, 33 (2020). https://doi.org/10.1038/s41404-020-0582-6

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  • DOI: https://doi.org/10.1038/s41404-020-0582-6

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