Doctor accountants · UK-wide · NHS and private practice
Accountants for doctors UK.
NHS salary, locum income, private practice, pension annual allowance charges, and limited company structure for doctors. FCCA qualified. Named accountant.
Book a call →What doctors need from an accountant
Doctors face some of the most complex tax situations in the UK — NHS pension annual allowance charges, locum IR35 rules, private practice income alongside employment, and high-earner personal allowance tapering above £100,000. A generalist accountant typically doesn't have the depth to handle these correctly. We work with NHS employees, locum doctors, consultants, and GPs in private practice.
What we handle for doctors
Self-assessment tax returns
NHS income, locum earnings, private practice, savings, investment income.
Pension annual allowance
NHS Pension input calculations, annual allowance charge, Scheme Pays elections.
Locum company structure
IR35 review for each engagement, limited company vs umbrella, salary/dividend optimisation.
High-earner tax planning
Personal allowance taper above £100k, child benefit charge, adjusted net income management.
Expense optimisation
Professional subscriptions, examination fees, travel between workplaces, private practice costs.
Private practice accounting
Consulting room costs, equipment, medical indemnity, management accounts.
Accountants for doctors — FAQs
Do NHS doctors need to file a self-assessment?
Yes — in most cases. NHS doctors earning above £100,000 must file a self-assessment. Doctors with locum income, private practice earnings, or savings/investment income above certain thresholds must also file. Even doctors taxed entirely through PAYE may need to file if they have pension annual allowance charges or other untaxed income. [VERIFY current thresholds at gov.uk]
What is the pension annual allowance and why does it affect doctors?
The NHS Pension Scheme can generate significant pension input values — particularly for doctors whose pay increases rapidly in later career years. If annual pension input exceeds the annual allowance, a pension annual allowance charge is due. Many higher-earning consultants and GPs are affected. Scheme Pays is available to meet the charge from within the pension. This is a specialist area that requires accurate pension input calculations from NHS Pensions. [VERIFY current annual allowance and taper rules at gov.uk]
Should I set up a limited company as a locum doctor?
It depends. Locum doctors working through a limited company can benefit from salary and dividend optimisation, but IR35 applies. If an NHS Trust or GP practice is the end client, the off-payroll rules (since April 2021) may require PAYE deduction. We review every locum engagement before structure decisions are made. Incorporated locums are a specialist area — generic company formation advice often misses the NHS IR35 nuances.
What expenses can a doctor claim against tax?
For employed doctors (NHS): professional subscriptions (GMC, MDU/MPS, Royal College), examination fees directly related to work, BMA membership (debated — seek specific advice), travel between workplaces (not home to base). For self-employed/locum doctors: broader business expenses apply — equipment, home office, professional indemnity, vehicle for work. Private practice doctors can claim practice costs, consulting room rental, and clinical equipment. [VERIFY with gov.uk and your specific employment status]
Do you work with doctors in Birmingham and the West Midlands?
Yes. RR Accountants' Birmingham offices (Sparkhill B11 4AB and Bordesley Green B9 5QE) serve medical professionals across the Queen Elizabeth Hospital, City Hospital, Heartlands, and Good Hope catchment areas, as well as GPs and consultants across the West Midlands. We also serve doctors nationwide through Compliance Vault™.
Doctor tax return. Book a call.
20 minutes. We confirm what you need and what it costs.
Book a call →Iftikhar Rashid FCCA · UK-wide · Birmingham offices B11 4AB & B9 5QE