(AGENPARL) - Roma, 21 Giugno 2022(AGENPARL) – LONDON mar 21 giugno 2022
Abortion – confirmatory certificate |
Exempt |
Exempt |
Access to medical records – see PN 701/57 para 4.1 |
– |
– |
Adoption and fostering health assessment forms: |
– |
– |
Form IHA – health care plan for children |
Exempt |
Exempt |
Forms M/B – obstetric neonatal reports |
Exempt |
Exempt |
Forms C, D, YP or AME – full medical assessment of child |
Exempt |
Exempt |
Form AH/AH2 – health assessment, prospective carer |
Exempt |
SR |
Attendance at airports – reason for attendance varies – for example, could be to treat large number of sick passengers or confirm that passenger who has been arrested is fit to be detained. Liability will depend on purpose |
Exempt |
Exempt/SR |
Benefits Agency (Department for Work and Pensions) fees – examination and report – including attendance allowance exams/reports |
Exempt |
SR |
Blind or partially sighted – examination and completion of forms BD8/BP1 – allows Local Authority to register persons as blind/partially sighted, enabling them to qualify for benefits |
Exempt |
SR |
Blood tests-purpose of tests: Diagnostic |
Exempt |
Exempt |
Blood tests-purpose of tests: Paternity |
SR |
SR |
Blue/orange badge scheme – examination and/or report – periodic assessments required for car-parking badges for disabled and priority housing schemes |
Exempt |
SR |
Certificates/reports – see also PN 701/57 para 4.2: Assessment of minor injury – report/exam |
Exempt |
SR |
Certificates/reports – see also PN 701/57 para 4.2: Community service certificate for offenders who fail to attend |
Exempt |
SR |
Certificates/reports – see also PN 701/57 para 4.2: Cremation certificates |
Exempt |
Exempt |
Certificates/reports – see also PN 701/57 para 4.2: Freedom from infection certificate |
Exempt |
SR |
Certificates/reports – see also PN 701/57 para 4.2: Validation of Private Medical Insurance claim form |
Exempt |
Exempt |
Cervical smear test |
Exempt |
Exempt |
Character reference – Job, shotgun licence, etc |
SR |
SR |
Children in care – initial and subsequent examinations for ‘at risk’ children |
Exempt |
Exempt |
Childminder – Ofsted health declaration form – confirmation of medical fitness to be a childminder |
Exempt |
SR |
Clinical trials – see VATHLT2060 above |
Exempt/SR |
Exempt/SR |
Coroner’s work -post mortem/special examinations and report. But see also statutory services in PN 701/57 para 4.13 |
Exempt |
SR |
Cosmetic services – see PN 701/57 para 4.4 |
– |
– |
Court exemption- from attending as a witness on medical grounds. Medical and/or report |
Exempt |
SR |
Court of Protection – Certificate CP3 With/without examination |
Exempt |
SR |
Court of Protection – Serving notice Form CP7 |
Exempt |
SR |
Court of Protection – Power of Attorney including court of protection work |
Exempt |
SR |
Court of Protection- Examination and certificate |
Exempt |
SR |
Court of Protection – Witnessing power of attorney |
SR |
SR |
Diagnostic tests |
Exempt |
Exempt |
Disability Living Allowance (DLA) – factual report and completion of DS1500 form (for benefit purposes) |
Exempt |
SR |
Domiciliary consultations -Visits (including abortive ones) – to treat patients who are unable to make it to surgery |
Exempt |
Exempt |
Domiciliary consultations – Completion of form BD8 – for benefit purposes |
Exempt |
SR |
Driving – Full medical and/or report – to determine fitness to hold standard driving/LGV/HGV licence. Includes visual field tests, blood tests, ECGs etc |
Exempt |
SR |
Driving – Seat belt exemption – only completed where strong clinical reason (e.g. pregnancy) |
Exempt |
Exempt |
Driving – Driving licence signature |
SR |
SR |
Drug company reports – Post market surveillance form |
SR |
SR |
Drug company reports – Medical research questionnaire |
SR |
SR |
Education services – including lectures/presentations/CPD – see PN 701/57 para 4.5 |
– |
– |
Employment medicals – see PN 701/57 para 4.11 re occupational health |
– |
– |
Certificate of incapacity to do a particular activity |
Exempt |
Exempt |
Family Planning – see PN 701/57 para 4.6. Includes: Associated pathological and radiological work |
Exempt |
Exempt |
Family Planning – see PN 701/57 para 4.6. Includes: Clinical, family planning sessions for patients or instructing other doctors in family planning |
Exempt |
Exempt |
Fire Service – Examination and report New candidate |
Exempt |
SR |
Fire Service – Examination and report Officer seeking promotion |
Exempt |
SR |
Fire Service – Examination and report Pension approval |
Exempt |
SR |
Fire Service – Examination by ophthalmologist |
Exempt |
SR |
Forensic physicians – see PN 701/57. para 4.7: Note – charges for trainees attending the same call-out will attract the same liability as that of the forensic physician, as the trainee is a registered doctor |
– |
– |
Gender recognition work – to enable Department of Constitutional Affairs to issue documents that person’s gender has changed |
Exempt |
SR |
Health & Safety Executive – pathology and X-ray examinations – concerned with preventing injury by detecting early signs of diseases with long gestation periods |
Exempt |
Exempt |
Hospital appointments |
– |
– |
GP work in hospitals – where local GPs admit, treat and discharge their own patients in community hospitals. Sometimes a casualty service is also provided. Arrangements vary from one CCG to another – some GPs are engaged on an employed basis (OS); others on a self- employed basis (EX). Each case will need to be considered on the individual facts |
Outside the scope/Exempt |
Outside the scope/Exempt |
Medical superintendent of psychiatric hospital (employed basis) |
Outside the scope/Exempt |
Outside the scope/Exempt |
Liability of other part-time hospital (health) posts held by practitioners will depend on whether the post is held on an employed (outside the scope) or self-employed (exempt) basis |
Outside the scope/Exempt |
Outside the scope/Exempt |
Infection – Freedom from Infection certificate – to enable a person to attend school/work etc |
Exempt |
SR |
Insurance services – see PN 701/57 para 4.8 |
– |
– |
Legal aid regulations (fees under). Includes: |
– |
– |
Examinations and/or reports |
Exempt/SR |
SR |
MRI/CT scans – fee is for the doctor’s interpretation of the scans, not for the scans themselves |
Exempt |
SR |
Attendance at consultation |
Exempt |
SR |
Making arrangements to attend court |
Exempt/SR |
SR |
Attendance at court (expert witness) |
SR |
SR |
Local Authority visiting medical officer – to establishments maintained by local authorities |
Exempt |
Exempt |
Local Authority work -Consultant or specialist work: |
– |
– |
School ophthalmic session |
Exempt |
Exempt |
Dental anaesthetic session |
Exempt |
Exempt |
Local Authority work Psychiatric examinations – required to enable person to be treated under Mental Health Act |
Exempt |
Exempt |
Medical boards/tribunals – attendance by medical members at hearings for disciplinary or pension purposes |
SR |
SR |
Medical examinations and reports to confirm fitness to join registers of medical professions – for example, Nursing and Midwifery Council and General Dental Council |
Exempt |
SR |
Medical examinations-see PN 701/57 section 4 re occupational health, insurance services, certificates and reports. Also, medicals for: |
– |
– |
Seafarers-to ensure someone working offshore does not go to sea with a medical condition which is likely to detoriorate |
Exempt |
Exempt |
Compensation for ex-miners with vibration white finger |
Exempt |
SR |
Criminal Injuries Compensation Authority |
Exempt |
SR |
Medico-legal work – see PN 701/57 para 4.9 |
– |
– |
Mental Health tribunals – see PN 701/57 para 4.10 |
– |
– |
Minor surgery for non NHS patients. Fee can be charged for procedure excluding cost of drugs and dressings |
Exempt |
Exempt |
National Blood Service |
Exempt |
Exempt |
National Society for Prevention of Cruelty to Children |
– |
– |
Condition of child visit, examination, certificate – undertaken where vulnerable child unable to give account of medical history. Exams etc enable carer to adequately look after child and ensure ongoing health conditions treated |
Exempt |
Exempt |
Attendance at magistrate’s/crown court – see PN 701/57 para 4.9 |
– |
– |
NHS complaints and disciplinary procedures (services for) |
SR/Exempt |
SR |
Occupational Health – see PN 701/57 para 4.11 |
– |
– |
Overseas travel – Private prescription for travel abroad |
Exempt |
Exempt |
Overseas travel – Report for patients for self-referral overseas – for patients who have complex medical problems which might necessitate seeking medical treatment whilst abroad |
Exempt |
Exempt |
Pacemaker removal – prior to disposal of body |
Exempt |
Exempt |
Passport countersignature |
SR |
SR |
Pilots Application for licence, fitness to fly, etc |
Exempt |
SR |
Police work |
– |
– |
Retainers/attendance fees for call-outs to examine body/witness/detainee/victim/ other. Also applies to non-police surgeons |
Exempt |
Exempt |
Written report |
Exempt |
SR |
Police station Attendance at patient’s request (to document injuries for future medical claims) |
Exempt |
SR |
Financial assistance provided for continuing medical education – no direct link between supply and payment |
Outside the scope |
Outside the scope |
Post mortem examinations and reports |
– |
– |
Examination and report to coroner |
Exempt |
SR |
Anaesthetic deaths – where a doctor is instructed to interview a surgeon, anaesthetist or other person on connection with an anaesthetic death |
Exempt |
SR |
Pre-employment medicals/reports |
Exempt |
SR |
Primary care trust sessions England and Wales |
Exempt |
Exempt |
Prison locum work – to provide medical care |
Exempt |
Exempt |
Private prescription |
Exempt |
Exempt |
Rehabilitation services – see PN 701/57 para 4.12 |
– |
– |
Probation service – reports for the purpose of the courts, whether or not requested |
Exempt/SR |
SR |
Road accident emergency treatment |
Exempt |
Exempt |
Sporting events/pop concerts – attendance by doctors to treat attendees as necessary – usually where number attendees exceed a specified limit |
Exempt |
Exempt |
Statutory services – see PN 701/57 para 4.13 |
– |
– |
Vaccination and immunisation for travel abroad International certificate of vaccination |
Exempt |
Exempt |
Witness testimony and allowances – see PN 701/57 para 4.14 |
– |
– |
Work in surgery (not elsewhere covered): |
– |
– |
Pharmaceutical trials – certification as to suitability to take part as non-patient volunteer |
Exempt |
SR |
Report on a pro-forma – no examination |
Exempt |
SR |
Fonte/Source: https://www.gov.uk/hmrc-internal-manuals/vat-health/vathlt2130