The VAT split report (medical vs cosmetic)

Aesthetics clinics often make two kinds of supply for VAT purposes: medical care (VAT-exempt when it meets HMRC's conditions) and cosmetic treatments (standard-rated). The VAT split report separates your takings along that line so your accountant is not doing it by hand.

Setting the category on each treatment

Every treatment has a VAT category (medical or cosmetic) in Settings → Treatments. Each payment records the category of the treatment it relates to, so the classification is made at the moment of sale, which is what HMRC cares about.

Reading the report

Go to Reports → VAT split. You can view by month or quarter, and see medical (exempt) versus cosmetic (standard-rated) totals, broken down by payment method, with a CSV download for your accountant.

Gift vouchers and top-ups: the stored value section

Money paid for a gift voucher or an account top-up sits in its own stored value section rather than in the gross figures. That is correct, not missing money: a voucher sale is not a supply yet, so no VAT arises when it is bought, and counting it in gross would count the same pound twice when the voucher is later spent. The moment it IS spent, that redemption appears in the medical or cosmetic figures above at the treatment's own rate. The section shows both sides (sold and redeemed) so you can see the movement at a glance, and the CSV carries the same two rows.

Two important caveats

• Classification is your clinic's responsibility. HMRC's medical exemption depends on the purpose of the treatment and who performs it, not just what it is. Agree the categorisation of your treatment list with your accountant.
• The report reflects what was recorded in AesthetiClinic; payments taken entirely outside the system will not appear.

The same categories drive the VAT treatment in your invoice CSV export (Settings → Accounts), so your books and this report always agree.