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Healthcare Sector Specialists

Accountants for Doctors in Manchester

Specialist tax and accountancy for salaried GPs, locum doctors, hospital consultants and hospital doctors across Manchester and Greater Manchester. Tax returns, NI deferral, professional expense claims and NHS pension support.

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Medical Professionals

Specialist Accountancy for Doctors

Whether you are employed by the NHS, working as a locum, holding a hospital consultant post or managing both NHS and private income, your tax affairs require specialist understanding. Most doctors are paying more tax than they need to — through incorrect tax codes, unclaimed professional expenses and missed rebate opportunities.

Salaried GPs

Salaried GPs are employed by a GP practice or PCN under a contract of employment. Despite being PAYE, many salaried GPs overpay tax through incorrect tax codes, unclaimed professional subscriptions and missed rebate opportunities going back up to four years.

Self-assessment tax returns
Professional subscription rebates (BMA, MDU, MPS, RCGP)
Tax code review and correction with HMRC
Backdated expense claims up to 4 years
NI overpayment identification and reclaims
NHS pension annual allowance review
Advice on becoming a GP partner

Locum Doctors

Locum doctors are running their own business. Whether to operate as a sole trader or limited company has significant tax implications, and the interaction with NHS pension contributions adds further complexity.

Annual accounts and self-assessment
Sole trader vs limited company advice
IR35 awareness for locum engagements
NHS pension superannuation calculations
Professional expense claims and checklists
NI overpayment identification
Bookkeeping and VAT registration review

Hospital Consultants

Consultants typically have NHS employment income and private practice income. Managing both efficiently — while navigating NHS pension annual allowance charges, NI deferral and private practice structure — requires specialist support.

Private practice accounts preparation
Self-assessment covering NHS and private income
National Insurance deferral applications
NHS pension annual allowance calculations
Capital gains and inheritance tax planning
Trading structure advice for private practice
Medical company accounts and corporation tax

Hospital Doctors

Many hospital doctors assume PAYE handles everything — but incorrect tax codes, unclaimed expenses and missed rebates from training years mean most are overpaying tax. Doctors who have completed foundation, core and specialty training years are often owed significant rebates.

Self-assessment tax returns
GMC, Royal College and BMA fee rebates
Tax code review and HMRC correspondence
Backdated expense claims up to 4 years
NHS pension annual allowance advice
Capital gains and property tax planning
On-call allowance and banding tax treatment

Professional Expense Claims for Doctors

Doctors can claim a range of professional expenses against their income, reducing their tax liability. HMRC's guidance on tax relief for employees covers allowable expenses for employed individuals. Self-employed locums can claim a broader range of business expenses under HMRC's self-employment expense rules.

Commonly claimable professional expenses for doctors include:

GMC annual retention fee
Royal College membership subscriptions
BMA membership (employed doctors)
Medical indemnity premiums (MDU, MPS, MDDUS)
CPD courses and medical conferences (self-employed locums only — see note below)
Medical equipment and instruments used for work
Business mileage at HMRC approved rates
Examination and assessment fees (self-employed locums only — see note below)
Important: CPD courses, medical conferences and examination fees are generally only allowable for self-employed locums. For employed doctors, these expenses must pass HMRC's strict "wholly, exclusively and necessarily" test under EIM31630 — which they often do not. We assess each expense against your specific employment status before making any claim.

Backdated claims can be made for up to four tax years. For hospital doctors who have completed foundation and specialty training without claiming professional subscriptions, this can amount to a significant rebate. We provide a comprehensive professional expense checklist and handle the full claims process with HMRC.

National Insurance — Deferral & Overpayment Reclaims

Doctors who have both NHS employment income and self-employment income (locum work, private practice) often overpay National Insurance. HMRC's guidance on NI for people with more than one job explains how Class 1, Class 2 and Class 4 contributions interact.

NI contribution review across all income sources
Identification of overpaid NI contributions
NI deferral applications for consultants with multiple income sources
Class 4 NI review for self-employed locums
Reclaim of overpaid NI through Self Assessment
Annual NI position review

NHS Pension Annual Allowance

The NHS Pension Scheme is a defined benefit arrangement. The value of pension savings for annual allowance purposes is based on the growth in the defined benefit during the year, multiplied by a factor of 16 (plus any money purchase pensions). For senior doctors with significant salary growth, this can result in an annual allowance charge. For 2026/27, HMRC's standard annual allowance is £60,000, subject to tapering for higher-income individuals.

Annual allowance calculation for NHS Pension Scheme members
Tapered annual allowance calculation
Carry forward of unused annual allowance from prior years
Scheme Pays election for annual allowance charges
Pension-related figures for Self Assessment
Coordination with pension statements from NHSBSA

GP Locum & Solo Income

NHSBSA provides specific guidance and forms for GP locum and GP Solo practitioners, including forms applicable from April 2026. GP locums working in practices contribute to the NHS Pension Scheme through a separate process, and their superannuation contributions and pensionable earnings need to be correctly recorded and reported.

GP locum self-assessment accounts
NHS pension superannuation for GP locums
NHSBSA locum form support
Sole trader vs limited company structure review
IR35 awareness for locum engagements
Expenses and mileage for locum work
Quarterly estimated tax payments
Common Questions

Doctor Accountancy — Frequently Asked Questions

You must submit a Self Assessment return if you have income not taxed at source, claim expenses over £2,500 against employment income, or have income from multiple sources such as locum work or rental income. Having total income over £100,000 is a very common reason to file — it triggers the personal allowance taper — but since 2023/24 it is no longer a standalone rule requiring a return. We recommend filing in this situation regardless, as there are almost always tax reliefs to recover. HMRC's tool can help check whether you are required to file.
Employed hospital doctors can claim tax relief on professional subscriptions (GMC fee, Royal College subscriptions, BMA membership), medical indemnity premiums, the cost of medical equipment used for work and business mileage. CPD course fees and exam fees are generally not allowable for employed doctors — they must pass HMRC's strict "wholly, exclusively and necessarily" test under EIM31630, which they often do not. These expenses are more readily claimable by self-employed locums. HMRC's guidance on employee expenses covers the rules. Claims can be backdated up to four years.
Not necessarily. NHS pension contributions, IR35 implications and income level all affect whether incorporation is beneficial for locum doctors. The interaction between locum income and NHS pension contributions is an important consideration — company income does not qualify for NHS pension contributions in the same way as self-employed locum income. We assess your specific circumstances and model both options before making any recommendation.
The annual allowance is the maximum amount of pension savings that can grow in a tax year before a charge arises. For NHS Pension Scheme members, the pension input is calculated as the growth in defined benefit rights multiplied by 16. For 2026/27, HMRC's standard annual allowance is £60,000, with tapering reducing this for higher earners. Where the charge arises, Scheme Pays can allow the pension scheme to pay the charge in exchange for a reduction in pension benefits.
Yes. Consultants who have already paid Class 1 NI on their NHS employment income up to the maximum can apply to defer Class 4 NI on their private practice income. HMRC's guidance on NI deferral covers the application process. Where deferral is not claimed in advance, overpaid NI can be reclaimed through Self Assessment.
You can make backdated claims for up to four complete tax years. For the 2026/27 tax year, this means claims going back to 2022/23. For doctors who have not previously claimed professional subscriptions, indemnity costs or other allowable expenses, this can result in a significant refund. We handle the full claims process and ensure all eligible expenses are included.
Your tax code tells your employer how much income tax to deduct from your pay. Common reasons doctors have incorrect tax codes include having multiple jobs, changes in income, incorrectly estimated benefits in kind, and HMRC processing errors. An incorrect tax code can result in overpaid or underpaid tax throughout the year. We review your tax code as part of your Self Assessment and correct it with HMRC where necessary.
Most medical services provided by registered medical practitioners are exempt from VAT as medical care under HMRC's VAT Notice 701/57. However, some services — such as medico-legal reports, occupational health work for employers and certain cosmetic procedures — may be subject to VAT. If your total taxable income exceeds £90,000, you would need to register for VAT. We review the VAT position of all income streams.
Transparent Pricing

Fixed-fee accountancy for doctors and medical professionals

All fees agreed upfront following a free consultation. No hourly billing, no surprises.

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Other Sectors

We Also Specialise In

GP Practices

Annual accounts, superannuation and NHS pension planning for GP partnerships.

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Dentists & Dental Practices

NHS and private income, payroll, tax planning and practice accounts.

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Law Firms & Solicitors

SRA compliance, client money rules and legal sector tax planning.

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Contractors & Freelancers

IR35 advice, limited company accounts and self-assessment.

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Ecommerce Businesses

Shopify, Amazon, VAT compliance and multi-channel bookkeeping.

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Property Investors & Landlords

Rental accounts, CGT planning and portfolio structuring.

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Speak to a specialist medical accountant today

Tax returns, NI deferral, professional expense claims and NHS pension support for salaried GPs, locums, consultants and hospital doctors across Manchester.

Book a Free Consultation