Podiatrist invoice template

How do podiatrists usually invoice?

Podiatrists are paid per treatment on the day, with routine care at a fixed price and assessments, nail surgery and orthotics priced separately, and invoice care homes and the NHS monthly for domiciliary or contracted work. Treatment by an HCPC-registered podiatrist is VAT exempt, and custom orthotics prescribed as part of treatment are also exempt, while retail creams and off-the-shelf insoles are standard rated once registered. Domiciliary visits carry a home visit fee.

Podiatrists in this example are paid on receipt. Hourly rates run from £50 to £90.

What should a podiatrist put on an invoice?

Beyond the legal basics, podiatrists should:

• Quote your HCPC registration number on receipts for cash plan claims.
• Show the home visit fee as a separate line for domiciliary work.
• Keep exempt treatment and prescribed orthotics separate from retail products.
• For care homes, list each resident treated with the date and treatment.

Every UK invoice, whatever the trade, must also show:

• a unique, sequential invoice number
• your business name and address (and company number if you trade as a limited company)
• the client’s name and address
• the invoice date and, for VAT invoices, the date of supply if different
• a clear description of each item of work or goods
• the amount due and when it must be paid
• your VAT number, the VAT rate per line and the VAT total, if you are VAT registered

Do podiatrists charge VAT?

Treatment whose main purpose is to protect, maintain or restore the patient's health is exempt from VAT when supplied by a professional on the relevant statutory register, so no VAT is charged and the invoice shows none. Exempt income does not count towards the £90,000 registration threshold, but sales of products and non-medical services do and are standard rated once you are registered. Exempt income is counted in flat rate scheme turnover, so the scheme is a poor fit for a mixed practice.

On the Flat Rate Scheme the sector for podiatrists is usually “Any other activity not listed elsewhere” at 12% of VAT-inclusive turnover, with a 1% discount in the first year of registration. If you spend little on goods you may be a limited cost trader and have to use 16.5% instead. The scheme suits businesses with few VAT-able costs; check it against the standard method with the VAT calculator before joining.