NHS Pension, GP partnership and locum tax guides
Six reference guides for UK doctors, each covering one area end to end rather than skimming several. The NHS Pension annual allowance and the taper. GP partnership accounts, profit allocation and notional rent. Consultant private practice tax. The locum limited company, umbrella and sole trader comparison. What medical expenses HMRC actually accepts. And IR35 for locums, including who issues the determination. Every figure is tagged to a tax year, and nothing here is generic small-business tax advice with the word doctor added.
NHS Pension Calculator Guide for Doctors: Pension Annual Allowance, Accrual and Increases
This guide explains how an NHS pension is built up and increased, not how the annual allowance charge is worked out. An NHS pension is calculated from your section's accrual rate: 1/80th of final pensionable pay for each year of service in the 1995 section, 1/60th in the 2008 section, and 1/54th of each year's earnings in the 2015 section. The 2015 slices are then revalued at CPI plus 1.5% while you stay active. Every active member has built up in the 2015 section since 1 April 2022. The annual allowance arithmetic itself, including the taper and the year by year allowance history, belongs to the NHS pension annual allowance calculator linked at the end.
Consultant Private Practice Tax: A Complete Guide
Managing NHS salary alongside private practice income creates a complex tax picture. This guide covers the right income treatment, when to incorporate your private practice, medico-legal work, and NHS pension planning for consultants.
GP Partnership Accounts: What Every GP Partner Needs to Know
GP partnership accounts are more complex than most accountants assume. This guide covers profit allocation, NHS superannuation, notional rent, the basis period reform, and how individual partners file their tax returns.
Locum Doctor: Limited Company vs Umbrella vs Sole Trader
The choice between limited company, umbrella, and sole trader determines how much of your locum income you keep. This guide explains when each structure wins, how IR35 interacts with the decision, and what the real take-home difference looks like.
Medical Expenses: What Doctors Can Claim on Tax
Most doctors we onboard are under-claiming expenses. This guide lists what HMRC accepts for GPs, consultants, locums, and junior doctors, with the supporting rules and common pitfalls.
IR35 for Locum Doctors: Status, Risk, and Practical Guidance
IR35 is one of the most misunderstood areas of locum doctor tax. This guide explains how the tests apply to medical engagements, what the NHS agency SDS process means for you, and what to do if you receive an inside-IR35 determination.
Free calculators for UK doctors
Use alongside the guides to estimate your numbers. Instant results, no email required.
NHS Pension Annual Allowance Calculator
Tapered allowance and potential charge on your pension growth. 2025/26 limits.
Open calculator →Locum Doctor Tax Calculator
Net take-home and tax bill for locum income, including student loan repayment. 2025/26 rates.
Open calculator →Private Practice Incorporation Calculator
Sole trader vs limited company take-home comparison on private practice income.
Open calculator →Find advice for your role
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