FAQ: Do I need to register for VAT as a GP locum?

It’s very unlikely that you’ll need to register for VAT as a GP as, typically, medical services are not subject to VAT.

There is a wealth of information here on HM Revenue & Customs website, and it’s also worth having a word with your specialist medical accountant. We recommend Honey Barrett or another AISMA member.

"Prior to signing up for LocumDeck, I would have to rely on locum agencies or mutual recommendations, then do a lot of paperwork for each surgery myself. Once I signed up for LocumDeck, I just uploaded all my documents, added my availability and started getting automatic bookings. There is no need to worry about invoices any more as everything is available on LocumDeck. Ali, NASGP's Membership Support Manager, was really helpful too!"

Dr Jaswinder Singh, GP, Braintree, Essex

See the full list of features within our NASGP membership plans

Membership