Coronavirus Testing Kits and Services – VAT Clarification


There’s been much in the news about the quality of services delivered by some CV Testing suppliers as the UK public deals with the challenges of travel in this new environment. HMRC have also issued VAT guidance on the VAT liability of supplies of such services in this new note which you can find here.

 It's a useful read as it clarifies the meaning of “state regulated” in the content of bodies that can qualify for the VAT Exemption on the supplies of medical services – which includes diagnosis – which these services would look to fall under.

 If you need to check what the VAT treatment of CV Testing services are then this guidance note should help. It is also important to check that if someone is saying that they will be charging you VAT that they are a genuine VAT registered business. You can do a basic check on this by looking at the HMRC site here  and ensure that the VAT number on the businesses site is a genuine one and relates to that business.

Centurion VAT – help for when VAT gets complicated in the UK. if VAT issues arise.

Whilst we are VAT specialists we are also a part of the Xeinadin accounting network and can find you support across the UK and Ireland with day to day VAT issues such as completing VAT returns and getting VAT registered through this accountancy group.


For the avoidance of doubt, the content recorded in this news article does not constitute formal advice and we do not guarantee the accuracy of any information provided at the time of reading. It is always recommended that you seek professional advice before acting on any of the news articles or information included.


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