Can I claim for Cosmetic surgery?

We are aware of cases where a client advises us that they know friends who have claimed for cosmetic surgery. They say its been accepted by HMRC but HMRC don’t check returns submitted unless they conduct a tax enquiry. Whilst this may appear to have been accepted as a tax deduction, in nearly all cases if it is examined by HMRC it will be disallowed.

HMRC’s  Business Income Manual  for tax inspectors says that:-

• Health-related surgical, hospital and medical expenses are inadmissible deductions in computing profits (see Norman v Golder [1944] 26TC293). This will be so even if a reason for paying for private health treatment is to enable the performer to arrange the timing of treatment to best suit their business commitments.

There may be exceptional circumstances when the cosmetic surgery is an allowable tax deduction but these are unusual and you should always take advice, you can contact us here