That’s great. Certainly clears everything up for me. May I ask, do I only need to include the commission and not the exam fee to the dentist when calculating whether I need to register for VAT? If my commission is less than £85k in 12 months then I don’t need to charge vat, even if I’ve received full payment of the vat exempt examination fees too (before transferring to the dentist?
Hope that makes sense.