VAT and PCN Funding (May 2019)

When developing their PCN practices will need to be very careful that the structure they choose does not inadvertently attract VAT charges. To help guide initial discussions and future considerations for practices, The BMA commissioned these guides on the potential VAT considerations of two of the most common models of PCN; the ‘lead practice model’ and the ‘federation model’. Further information on these models are available in the BMA’s PCN Handbook.

The information contained in these notes is intended as general guidance and prepared for information purposes only. It is not intended to provide financial advice. The advice and information which MHA Larking Gowen has provided to BMA is for BMA’s sole use and not for any third party to whom BMA may communicate it unless we have expressly agreed in our letter of engagement that a specified third party may rely on our work.

Neither MHA Larking Gowen nor the BMA accept responsibility to third parties to whom this engagement letter is not addressed, for any advice, information or material produced as part of our work for BMA which is made available to them.