Physiotherapist & Osteopath

Treat your tax affairs with the same care you give your patients.

Allowable Expenses

• HCPC Registration & Insurance — Health and Care Professions Council registration (physio), GOsC/GOC registration (osteopath), and indemnity insurance.
• Clinic Room Rental — Fees to use a clinic or therapy room for patient appointments — fully deductible.
• Clinical Equipment — Therapy beds, ultrasound machines, TENS units, and manual therapy equipment used in practice.
• CPD & Training — Post-graduate courses, specialist certifications, and mandatory CPD hours required by your regulatory body.
• Clinical Supplies — Disposable covers, exercise bands, clinical lubricant, and other consumables used in patient treatment.
• Professional Subscriptions — Chartered Society of Physiotherapy (CSP) or Institute of Osteopathy membership fees.

Tax Tips

• Healthcare services provided by registered allied health professionals are VAT-exempt — you do not charge VAT on your treatment fees.
• If you operate from a home clinic, you can claim a proportion of mortgage interest or rent and utilities for that room.
• Continuing professional development (CPD) is mandatory — keep records of all courses attended as they are fully deductible.
• Patient records software (Cliniko, Jane) subscriptions are allowable business expenses.

Frequently Asked Questions

Are physiotherapy services exempt from VAT?

Yes. Healthcare services provided by HCPC-registered physiotherapists are VAT-exempt. This means you do not charge VAT on treatment fees and cannot reclaim VAT on business purchases. If you also sell non-exempt products (e.g., orthotics), those may be standard-rated.

Is HCPC registration deductible?

Yes. HCPC registration is a regulatory requirement to practise as a physiotherapist and is fully deductible as a professional registration cost. The same applies to CSP membership and any required indemnity insurance.

How do I handle income from NHS and private work?

If you are self-employed for private work and also work under an NHS contract, your NHS income may be PAYE while private income is self-employment. Both must be declared on Self Assessment. Ensure your HCPC registration covers both types of work.

Can I claim the cost of clinical software like Cliniko or Jane App?

Yes. Patient management and booking software subscriptions used in your practice are fully deductible as business software costs. Keep the monthly billing statements from Cliniko, Jane, WriteUpp, or whichever system you use.