Your trusted local accountants
The VAT boundary between cosmetic and medical is where most clinics lose money. Plus capital allowances on laser equipment, CQC compliance costs, and doctor-led clinic structuring. We handle 25+ UK clinics.
Tell us about your business — we'll explain how we can help and what it would cost.
Aesthetic practices sit on the border of medical, cosmetic and retail tax rules. These are the four we get right.
Medical treatments are VAT-exempt (with conditions). Purely cosmetic treatments are standard-rated. Getting the line right — per treatment type — is where most clinics leak or overpay. We audit every revenue stream.
Lasers, IPL, HIFU, injectable freezers, chairs — all Annual Investment Allowance eligible. We've recovered six-figure AIA claims that previous accountants never flagged, even on equipment two years old.
If you have medical directors, the structure matters — how partners/employees/contractors get paid, CQC registration costs, IR35 for locum doctors. We build the structure that gives you the lowest legal tax and cleanest compliance.
Running 2, 3 or 5 clinics? We'll give you per-site P&L, consolidated group accounts, inter-clinic transfers handled properly, and per-location ROI visibility monthly. Not annually.
Most general accountants treat an aesthetic clinic like a hair salon. It isn't. Here's what goes wrong.
We see clinics exempting pure cosmetic treatments because they're delivered by a medic. That's wrong — and triggers aggressive HMRC VAT reviews.
A £40k laser gets depreciated over five years when a single-year AIA claim would've saved 19%+ immediately. We flip this for every new client — and usually find two or three machines to retroactively claim.
CQC fees, MHRA notifications, medical indemnity, controlled drugs licensing, insurance premium tax on specialist cover. All deductible. All regularly missed.
Multi-director / multi-partner clinics often lack a proper partnership agreement for tax purposes. Drawings are mis-taxed, admissions/retirements mishandled, goodwill ignored.
"Sutton Roff recovered £18k in AIA on equipment my old accountant never claimed. Then fixed the VAT mess on our non-medical revenue before HMRC spotted it. Best accountants I've worked with in 15 years of practice ownership."
Broadly: if the primary purpose is protecting, maintaining or restoring a patient's health (assessed by a qualified medic) — exempt. If the primary purpose is aesthetic enhancement — standard-rated. We audit every treatment on your menu against current HMRC guidance so you're defensible in a VAT review.
Yes — up to £1m/year under the Annual Investment Allowance. Even equipment purchased 12–18 months ago may be reclaimable via prior-year adjustments if never formally claimed. We run this review for every new client.
Yes — this is a growing part of our book. We give you per-site P&L, consolidated group accounts, inter-site allocations (e.g. head office staff costs), and per-location KPI dashboards monthly.
Fully deductible as business expenses. We also handle the compliance interface: CQC annual registration fees, MHRA notifications for prescription products, and premium-rate insurance tax where applicable.
Fixed monthly fees from £240+VAT for single-site clinics, £440+VAT for 2–3 site groups, £680+VAT for larger groups with payroll and management accounts. All include Xero, quarterly VAT, and HMRC enquiry defence to £5k.
From cashflow to business growth, we'll make it feel easy. If you're ready to take the next step and get your business on the path to growth, get in touch today so we can learn about your plans.