Skip to content
MedicalAccountants UK

Medical accountants, UK

Specialist medical accountants and GP accountants for UK doctors

We work for doctors and nobody else: GP partners, salaried GPs, hospital consultants, locums and GP practices. We write the research, we build the calculators, and our year is NHS Pension annual allowance modelling, partnership accounts and superannuation certificates, locum IR35 and self-assessment, the private practice incorporation question, and expense claims that survive an HMRC look.

  • NHS Pension annual allowance and the taper
  • GP partnership accounts and superannuation certificates
  • Locum IR35, status per engagement
  • Private practice incorporation modelled, not assumed
  • UK-wide, with the four-nation contract differences accounted for
10
Free calculators
8
Article categories
6
In-depth guides
5
Locations covered

What doctors arrive with

A doctor's tax position has more moving parts than most owner-managed businesses

Between the NHS Pension, mixed NHS and private income, locum engagements, practice partnerships and professional expenses, the pieces do not sit still. A generalist accountant will process what you hand over accurately. That is not the same as knowing what you should have handed over, or what the figures on a PCSE statement mean.

The sentences alongside are the ones doctors actually open with. None of them is a client quote and none is attributed: they are here so you can tell quickly whether this is the right place to ask.

  • NHS Pension

    “My pension savings statement arrived, the input amount looks enormous, and I have no idea whether it is right.”

  • The taper

    “I went over £200,000 last year and nobody has ever explained what the taper actually does to me.”

  • Locum status

    “I work through an agency and directly for two practices, and I could not tell you which of those is inside IR35.”

  • Forms A and B

    “I have been locuming for three years and I am not certain any of it has counted towards my pension.”

  • Partnership profit share

    “A partner left in October and I do not understand how the profit share is supposed to work for that year.”

  • PCSE statements

    “The practice statement and our accounts have never quite agreed and we have stopped asking why.”

  • Private practice

    “The private clinic has grown and everyone keeps telling me to incorporate, but nobody has shown me the numbers.”

  • Consultant income

    “NHS salary, private patients and expert-witness work, and the tax bill is a surprise every January.”

  • Expenses

    “I claim my indemnity and my subscriptions and I assume I am missing things, but I do not know what.”

  • Accountant fit

    “Our accountant is perfectly good and has never once asked me about the NHS Pension.”

Why a specialist

What a medical accountant knows before you explain it

This is not a competence argument. Generalist accountants are not weaker technically, they simply do not see enough doctors for the medical patterns to become obvious. The difference shows up as things noticed early rather than repaired late, and it starts from a shared vocabulary: you will not spend the first conversation explaining what superannuation is, or why the practice year end is not 5 April.

  • The NHS Pension is defined benefit, so the pension input amount grows with pensionable pay whether or not you pay in another penny.
  • The annual allowance is £60,000 for 2026/27 and tapers where threshold income exceeds £200,000 and adjusted income exceeds £260,000, down to a £10,000 floor.
  • Unused allowance carries forward from the three previous tax years, and that is checked before anyone reaches for a Scheme Pays election.
  • A GP partner has a profit share, superannuation deducted at source and often out-of-hours work; a consultant has an NHS salary, private fees and medico-legal reports; a locum has agency, bank and direct engagements.
  • Each of those streams is treated differently for tax, National Insurance, IR35 and pension, and the errors happen where they meet.
  • Global sum and Carr-Hill, QOF and enhanced services, PCN income, notional rent, reimbursed expenses, capital and current accounts: none of this appears in general SME accounting.

What sets us apart

Built for the medical profession

Medical only

Medical work only

Nothing here is written for a general small business, and no enquiry is routed outside the medical professions. The NHS Pension, PCSE and partnership questions are the whole subject of this site, which is why they are answered rather than skirted.

10

Free calculators, figure on the page

Medical tax calculators covering NHS Pension annual allowance, tapered allowance, Scheme Pays, tiered superannuation contributions, locum tax, GP partner drawings and the incorporation comparison. We ask once whether a specialist should confirm your figure, and you can skip that and still see it.

4

Matched to how you are paid

GPs, hospital consultants, locum doctors and junior doctors each have their own page here, because each is paid differently and taxed differently. Your enquiry goes to the accountant here who handles your way of being paid, and the first conversation is about whether we can help.

What the work covers, area by area

NHS Pension annual allowance
The pension input amount is read off the savings statement, the taper is tested against threshold and adjusted income, and carry-forward from the three previous tax years is checked before any Scheme Pays election.
Locum IR35 status
Status is read engagement by engagement. For NHS Trust work the determination sits with the hirer and its fee-payer, not with you, and it can be challenged through their disagreement process.
Practice partnership accounts
Practice accounts, the profit allocation and each partner's own return are prepared as one job, including the year a partner joins or leaves part way through.
Private practice incorporation
Modelled on your income mix rather than assumed, with the NHS accrual given up on income taken as dividends set against the tax saved.
Medical expense claims
Professional subscriptions, indemnity, examination fees, equipment and travel are each treated differently, so the claim is reviewed against what is defensible rather than against what is common.
Mixed NHS and private income
NHS salary, private fees and medico-legal work are read as one tax position, and only the NHS post is pensionable.

Our services

What a medical accountant does across a year

There is no standard package, because a salaried GP with one private clinic and a six-partner practice with a superannuation certificate to certify are not the same job. These six are where the year actually goes.

GP and practice accounts

Partnership and limited company accounts for medical practices, prepared against the PCSE record rather than beside it.

NHS Pension planning

The pension input amount checked, the taper tested, carry-forward from the three previous tax years looked at, and only then a view on Scheme Pays.

Locum tax and self-assessment

Self-assessment across agency, bank and direct engagements, with the expenses that hold up claimed and the status question settled per engagement.

Private practice incorporation

The incorporation question modelled on your income mix, with the pension accrual given up on company income set against the tax saved.

Medical expense claims

Professional subscriptions, indemnity, examination fees, equipment and travel reviewed against what is defensible if HMRC looks.

Tax planning across NHS and private income

Income tax, corporation tax and VAT read together where an NHS post, private fees and medico-legal work land in the same tax year.

Who we work with

GPs, consultants and locum doctors at every career stage

GP practices, partners and salaried GPs

GP practice accountants · Partnership accounts · Superannuation

For the practice: income analysed by NHS stream, PCSE reconciliation, notional rent, capital and current accounts, and a profit allocation that copes with a partner joining or leaving mid-year. For the individual: the partner or salaried GP return prepared against the practice figures rather than separately from them.

View specialist services

Hospital consultants

NHS salary · Private practice · Medico-legal income

An NHS post, private patient fees and expert-witness work are three different tax positions in one person. The recurring questions are how the income splits, which expenses hold up, whether incorporating the private side is worth the NHS pension accrual it costs, and where the annual allowance taper bites.

View specialist services

Locum doctors

Locum accountant · IR35 · Self-assessment

Agency, bank and direct practice engagements are a business, whatever it feels like. The work is IR35 status per engagement, the limited company versus umbrella versus sole trader decision modelled on your actual earnings, expense claims, the VAT registration threshold, and Forms A and B so locum sessions count towards pensionable service.

View specialist services

Free tools

Work out your position before you speak to anyone

Annual allowance and the taper, Scheme Pays, locum tax, GP partner drawings and the incorporation comparison. Pick one, enter your figures, and the answer is on the page.

Resources for doctors

NHS Pension, locum tax and practice finance guidance

Working notes on annual allowance and Scheme Pays, locum IR35 and Forms A and B, GP partnership income and PCSE reconciliation, and the private practice incorporation question. Written for doctors, so the starting assumption is that you already know what superannuation is.

NHS Pension Planning

NHS Pension Annual Allowance Complete Guide for Medical Professionals

The NHS pension annual allowance limits how much your pension can grow tax free each year. For a defined benefit scheme the test is the growth in your benefits (the pension input amount), not the contributions you pay, which is why high earning doctors are caught even though they never chose to over-contribute.

Locum Tax

Locum Doctor Tax Complete Guide: Everything You Need to Know

A complete 2026/27 guide for UK locum doctors covering how you are taxed, sole trader versus limited company, self-assessment, Class 4 National Insurance, allowable expenses including mileage, and keeping your NHS pension via Locum forms A and B.

Incorporation & Company Structures

Private Practice as a Sole Trader or Through a Limited Company: How to Choose

Stay a sole trader while private profit is modest and you draw all of it, because at 2026/27 rates the saving is small once dividend tax at 10.75 or 35.75 percent sits on top of 19 or 25 percent corporation tax. Incorporate when you retain profit, split shares or want private income outside pensionable pay.

How we work with you

Choose how much support you need

Self-serve

Free tools for doctors who want instant estimates before speaking to anyone.

  • ✓10 free medical tax calculators:
  • ✓NHS pension annual allowance
  • ✓Locum doctor tax liability
  • ✓Private practice incorporation comparison
  • ✓Salaried doctor take-home pay
  • ✓GP partner drawings planner
  • ✓Consultant private vs NHS comparison
  • ✓Free to use, and the one ask is skippable
Open free calculators
Most popular
Assisted

For GPs, locums, and consultants who want specialist advice on a specific area.

  • ✓NHS pension and annual allowance planning
  • ✓Locum tax returns and self-assessment
  • ✓Medical expense claims review
  • ✓GP tax and practice accounts
  • ✓Consultant tax planning
Get in touch
Full service

End-to-end medical accounting for practice owners and consultants with complex structures.

  • ✓Everything in Assisted
  • ✓GP partnership accounts
  • ✓Private practice incorporation
  • ✓Mixed NHS and private income structuring
  • ✓Ongoing tax planning and advisory
  • ✓Dedicated medical accountant
Discuss your situation

Get started

Speak to a medical accountant about your position

Whether you are a GP partner, a salaried GP, a hospital consultant with private work or a locum, the useful first conversation is a short scoping call: your role, your income mix, your NHS Pension position, and whether a practice is involved.

  • The pension input amount is checked firstBefore any Scheme Pays decision, not after the charge lands.
  • IR35 is read per engagementStatus follows the engagement, not the wording of the contract.
  • Practice and personal are one jobPartnership accounts and the partner return are prepared together.

Initial conversations carry no obligation. What happens to the details you send, and how we handle them so that we can respond, is set out in the privacy policy.

Send your enquiry

Tell us your role, your income mix and whether a practice is involved.

Optional: a bit more detail (helps us prepare)

To answer your enquiry, your details may be shared with a firm from our specialist partner network who will contact you. If that firm is unable to help, your details may be passed to another firm in the network for the same purpose. By submitting this enquiry you confirm you understand this. See our Privacy Policy.

We store your details securely.

Questions from doctors

Common questions about medical accountants

What is a GP accountant?

A GP accountant is an accountant whose work is concentrated on general practice: partnership accounts prepared to the shape NHS commissioners expect, reconciliation of PCSE statements and global sum, Carr-Hill and QOF income, superannuation certificates, and the individual self-assessment returns of the partners and salaried GPs behind the practice. The distinguishing skill is not the accounting standard, it is knowing how NHS practice income arrives and how it should be split between the partnership and the individual.

Do I need a specialist medical accountant, or will a generalist do?

A competent generalist accountant can file your accounts and your return. The question is whether they can advise you. The gap shows most clearly in four places: NHS Pension annual allowance and the tapered allowance, where the input amount grows without you contributing anything extra; locum IR35 status, which is determined by the engagement and not the contract; mixed NHS and private income, where the same fee can be reported twice or not at all; and GP partnership structures, where notional rent, reimbursed expenses and mid-year profit share changes all have to be handled consistently across several people's returns.

What do medical accountants actually do for doctors?

For a GP partner: partnership accounts, the profit allocation, the superannuation certificate, and the personal return. For a salaried GP: self-assessment where private, locum or sessional income sits alongside the NHS post. For a hospital consultant: the split between NHS employment, private practice and medico-legal work, plus the incorporation question if the private income is material. For a locum: IR35 status, the limited company versus umbrella versus sole trader decision, expense claims, and NHS Pension Forms A and B so that locum work counts towards pensionable service.

Which doctors is this site for?

GP partners and salaried GPs, hospital consultants with NHS and private income, locum and sessional doctors, junior doctors, and GP practices as entities. We work with nobody outside the medical professions, which is the point: the same questions recur, so the answers are already worked out. We publish the research, we build the calculators, and our medical accountants take the enquiries that come from them.

Are you able to help doctors outside London?

Yes. Enquiries come from across the UK and the work is handled remotely, which is normal for medical accounting because the records that matter (PCSE statements, NHSBSA pension savings statements, agency remittances, practice ledgers) are all digital. Note that NHS contracting and pension administration differ between England, Wales, Scotland and Northern Ireland, so the nation you practise in changes the answer more than the city does.

How much does a specialist medical accountant cost?

Fees depend on what the work actually involves: a single self-assessment return for a salaried GP is not comparable to a six-partner practice with partnership accounts, superannuation certificates and six individual returns. We do not quote a headline price, because the price would change the moment we saw the work. Tell us your role, your income mix and whether a practice is involved, and one of our medical accountants can scope it against that rather than against a figure that changes later.

Can I switch accountants part-way through the tax year?

Yes. Professional clearance is requested from your existing accountant, who passes over the records and the tax history. You are picked up from your current position rather than starting again, and there is no need to wait for a year end or a filing deadline to pass.