(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