Primary care networks (PCNs) provide medical care and welfare services to their local patient population. PCNs provide an expanded range of healthcare services beyond the traditional services of a GP practice. A PCN is a network of independent GP practices, rather than a legal entity. The VAT issues arise from employment of the additional roles required to provide healthcare services and the need to find solutions to trapped VAT in the supply chain. HMRC guidance and VAT legislation has failed to keep pace with changes in healthcare provision, leading to a range of sub-optimal outcomes in the sector. However, some of these issues can be addressed through the cost sharing exemption.
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Primary care networks (PCNs) provide medical care and welfare services to their local patient population. PCNs provide an expanded range of healthcare services beyond the traditional services of a GP practice. A PCN is a network of independent GP practices, rather than a legal entity. The VAT issues arise from employment of the additional roles required to provide healthcare services and the need to find solutions to trapped VAT in the supply chain. HMRC guidance and VAT legislation has failed to keep pace with changes in healthcare provision, leading to a range of sub-optimal outcomes in the sector. However, some of these issues can be addressed through the cost sharing exemption.
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