Every GP in the UK has self-assessment obligations that depend on how they work, and the single most common filing mistake is using the wrong combination of forms for the role. A GP partner, a salaried GP, a freelance locum and a GP working through a limited company each report in a different way. This guide sets out which GP tax return forms apply to each role, the 2026/27 deadlines, how payments on account work, the Class 4 National Insurance position and what Making Tax Digital now means for you.

This is general information for UK general practitioners, not personal advice. Figures are stated for the 2026/27 tax year and tagged where they changed.

Which GP Tax Return Forms Apply to You?

HMRC self-assessment is built from a core return (the SA100) plus supplementary pages for each type of income. The right pages follow the substance of how you work, not the job title:

  • GP partner is self-employed. The practice files a single partnership return (SA800), and your share flows onto the partnership pages (SA104) of your personal SA100, taxed as trading income with Class 4 NIC.
  • Salaried GP is an employee of the practice, taxed under PAYE with Class 1 NIC deducted at source. You only file a return if you have other reportable income or hit a HMRC trigger.
  • Freelance GP locum is usually a sole trader and reports profits on the self-employment pages (SA103) of the SA100. A locum trading through a personal service company instead files a personal return for salary and dividends, while the company files corporation tax separately (see our guide to the locum limited company decision).
  • Hospital consultant is an NHS employee (PAYE) who may also do private work as a sole trader, partnership or company, reported on the relevant supplementary pages.

The detail of the partner-versus-salaried split, including how it changes your tax and pension, is covered in our GP partner vs salaried GP tax comparison.

Who Needs to File a GP Tax Return?

GP partners must always file. As a partner you receive a share of practice profits rather than a salary, and all partnership income is declared through self-assessment.

Salaried GPs taxed only through PAYE on their NHS pay often do not need to file at all. You will need to complete a return if you:

  • have income over £100,000 (where the personal allowance begins to taper away);
  • have untaxed locum or private practice income above £1,000;
  • need to declare an annual allowance charge on NHS pension growth (see below);
  • need to claim higher-rate relief on personal pension or gift aid; or
  • have other untaxed income such as significant rental or dividend income.

Locum GPs working directly with practices are sole traders and almost always need to file. A locum operating through a limited company may take income as salary and dividends, both of which go on a personal return, while the company handles its own corporation tax.

GP Partnership Tax Returns: SA800 and SA104

A GP partnership reports in two stages, and understanding the split avoids double-counting and missed profit shares.

The Partnership Return (SA800)

The practice (usually through its accountant) files one SA800 partnership return covering the whole practice. It reports total practice profit and allocates a share to each partner. It typically draws together:

  • core NHS contract income (Global Sum weighted by the Carr-Hill formula under a GMS, PMS or APMS contract);
  • QOF, enhanced services and PCN or Network Contract DES income (including ARRS reimbursement);
  • any dispensing income, private and other income streams;
  • practice expenses and capital allowances; and
  • each partner's allocated profit share.

There is no single national per-patient value, as the Global Sum and QOF point value are weighted and uplifted each year. For how this practice income is built and shared, see our GP partnership tax guide and profit-sharing planning guide.

Each Partner's Personal Return (SA100 plus SA104)

Each partner then reports their allocated share on the partnership pages (SA104) of their personal SA100. The partnership statement from the SA800 gives the figure that transfers across. Two points trip GPs up most often:

  • You are taxed on your profit share, not your drawings. The cash you withdraw during the year is on account of profit, and the tax follows the allocated profit even if it differs from what you took out.
  • Items handled personally (for example certain professional subscriptions, personal pension contributions, or expenses met personally rather than by the practice) belong on your own return, not the SA800.

Locum and Private Income: The SA103 Pages

A freelance GP locum trading as a sole trader reports turnover and allowable expenses on the self-employment pages (SA103), and the resulting profit is taxed with Class 4 NIC alongside any other income on the SA100. A salaried GP who also picks up locum sessions or private work needs the SA103 pages on top of their PAYE income. The full mechanics are in our locum doctor self-assessment filing guide, and what you can deduct is set out in our locum expenses guide.

Allowable costs for self-employed GP income (wholly and exclusively for the profession) commonly include your GMC retention fee, medical defence subscription (MDU, MPS or MDDUS), BMA and relevant Royal College or specialty fees on HMRC's approved list, genuinely relevant CPD, equipment (usually via capital allowances), and business mileage between work sites at the HMRC approved rate of 55p per mile for the first 10,000 business miles in 2026/27 (up from 45p on 6 April 2026) and 25p thereafter. Home-to-first-site travel is non-deductible commuting. Our GP tax deductions list covers the full picture, and home-working costs are in our home office expenses guide.

Deadlines and Payments on Account

The self-assessment filing and payment deadline is 31 January following the tax year end (the paper deadline is the earlier 31 October). So for the 2025/26 tax year, online filing and payment are due by 31 January 2027, with the paper deadline 31 October 2026. The same 31 January date applies to the partnership SA800 and to each partner's personal return.

Self-employed GPs (partners and sole-trader locums) usually also make payments on account: two interim payments towards the next year's bill, each 50% of the prior year's liability, due 31 January and 31 July. These are required where your prior-year bill exceeded £1,000 and less than 80% of your tax was collected at source. Any shortfall is settled by a balancing payment the following 31 January. New partners are frequently caught out the first time payments on account fall due, effectively meeting one and a half years of tax in a single January, so it is worth budgeting for this from the start.

National Insurance on Your GP Tax Return

Self-employed GP income carries Class 4 NIC, calculated through the return. The main rate fell from 9% to 6% on 6 April 2024, so for 2026/27 you pay 6% on profits between £12,570 and £50,270 and 2% above £50,270.

Class 2 NIC is no longer a required payment from 6 April 2024. Where your profits are at or above the Small Profits Threshold you are treated as having paid Class 2 and keep your state-pension entitlement, with no weekly charge to budget for. Those below the threshold can still pay voluntary Class 2 to protect their record. Salaried GPs and consultants pay Class 1 NIC through PAYE instead, deducted at source.

NHS Pension and Your GP Tax Return

The NHS pension interacts with self-assessment in two ways. First, the annual allowance charge: the pension annual allowance is £60,000, but it is measured on pension growth (the pension input amount), not contributions paid, so high-earning GPs can breach it. It tapers where threshold income exceeds £200,000 and adjusted income exceeds £260,000, reducing by £1 for every £2 of adjusted income above £260,000 down to a floor of £10,000. The allowance rose from £40,000 to £60,000 in April 2023. Any charge is declared and either paid through your return or settled via Scheme Pays. The detail is in our NHS pension annual allowance guide, the tapered allowance calculator and the Scheme Pays deadlines guide.

Second, GP pension certification runs alongside the tax return but is separate from it: Type 1 partners complete the Annual Certificate of Pensionable Profits, Type 2 salaried GPs complete the Type 2 self-assessment, and freelance locums use Locum forms A and B (see our locum pension forms guide). These record pensionable pay and contributions; they do not replace your HMRC return.

The lifetime allowance was abolished from 6 April 2024 and replaced by the Lump Sum Allowance (£268,275) and the Lump Sum and Death Benefit Allowance (£1,073,100), so there is no longer a lifetime allowance charge to report.

Making Tax Digital for Income Tax

Making Tax Digital (MTD) for Income Tax changes how self-assessment is kept and filed for many GPs. It mandates digital record-keeping and quarterly updates to HMRC, phased in by qualifying income (gross trading plus property income tested on the prior year's return):

  • £50,000 from 6 April 2026;
  • £30,000 from 6 April 2027;
  • £20,000 from 6 April 2028.

Most full-time locums and unincorporated private GPs exceed £50,000 and are in scope from 6 April 2026. Three points matter for GPs specifically:

  • General partnerships are deferred with no confirmed date, so a GP practice is not yet mandated at partnership level. A partner's own return still enters MTD where their personal qualifying income (for example sole-trader private work) crosses the threshold.
  • Limited companies are out of MTD for Income Tax entirely, so a locum trading through a company is not affected by it.
  • A salaried GP is not brought in by NHS employment alone, but locum or private earnings on top can take them over the threshold.

When a GP Needs a Specialist Accountant

Medical self-assessment carries traps that catch out generalist accountants. You are likely to benefit from a specialist where you have:

  • GP partnership income, where the SA800 to SA104 allocation, capital accounts and profit-share adjustments need to be right;
  • mixed income, such as NHS pay plus locum sessions, private work or teaching;
  • NHS pension complexity, including annual allowance charges and the tapered allowance;
  • income over £100,000 where the personal allowance tapers, or over the taper thresholds where the pension allowance reduces; or
  • private practice incorporation, which is a private-work-only decision and must be weighed against the loss of NHS pension accrual on income taken as dividends (see our GP limited company guide).

Generic advice often goes wrong on the partner-versus-salaried distinction, the classification of NHS versus private income, and the NHS pension interaction. For a wider overview of how specialist support works across the year, see our GP accountant services guide.

Common GP Tax Return Mistakes to Avoid

  • Taxing drawings instead of profit share, when partners are taxed on allocated profit regardless of cash withdrawn.
  • Using the wrong supplementary pages, for example putting locum sole-trader income on the partnership pages or omitting the SA103.
  • Forgetting payments on account, leaving a much larger January bill than expected.
  • Missing NHS pension annual allowance charges, or miscalculating the taper.
  • Overlooking allowable expenses, such as GMC and defence subscriptions, relevant CPD and inter-site mileage (see our deductions list).
  • Ignoring MTD timing, when sole-trader and locum income over £50,000 is in quarterly reporting from April 2026.

Planning Ahead

A clean GP tax return starts with year-round records: keeping NHS and private income clearly separated, tracking deductible costs as you go, and reviewing pension growth against the annual allowance before year-end. This is even more important now that MTD requires digital records and quarterly updates for many GPs.

If you would like help with your self-assessment, partnership return or NHS pension position, our specialist medical accountants work with GPs and consultants across the UK. Get in touch to discuss your specific circumstances.