Accountants for GP Doctors
We work with GP doctors across different income routes, including GP partners, salaried GPs, locum GPs, private GPs, portfolio GPs, GP practice company directors and doctors with NHS, private, pension, property or foreign income in the same tax year.
GP tax is rarely just one income figure and one tax return box.
GP doctors can have partnership profits, salaried employment, locum income, private GP income, NHS pension growth, professional fees, property income, dividends and other investments. The tax return should bring these areas together in a way that is accurate, supported and easy to explain if HMRC asks questions.
Partnership profit shares need careful tax return treatment.
GP partners may need to report partnership profit, drawings, pensionable earnings, overlap issues, capital accounts and payments on account correctly.
Locum income can be self-employed, PAYE, agency or company-based.
The tax route depends on the contract, how the income is paid, whether expenses are claimed and whether any company or IR35 risk exists.
GP income can affect NHS pension annual allowance.
GP profits, private work, locum income and investment income can all affect adjusted income and tapered annual allowance calculations.
We look at your GP role, income route, records, pension position and HMRC risk before preparing the tax position.
The right tax treatment depends on whether you are a GP partner, salaried GP, locum GP, private GP or a mix of roles. We review the income first, then prepare the return, accounts or planning advice around the facts.
Role review
GP partner, salaried GP, locum GP, private GP, portfolio GP or GP company director.
Income map
Partnership profit, PAYE salary, locum income, private income, dividends, rental income and investments.
Accounts and expenses
Practice statements, locum records, professional fees, indemnity, travel, equipment and home office costs.
Pension review
NHS pension, pension savings statements, annual allowance, tapering, carry-forward and Scheme Pays.
Filing and planning
Self Assessment, accounts, company accounts, HMRC notes, payments on account and next-year planning.
We work with GPs at different career and income stages.
GP tax support needs to reflect the role. A GP partner, locum GP and salaried GP can all need different records, tax return pages and planning checks.
GP partners
Partnership profit share, drawings, pensionable earnings, capital accounts, expenses, payments on account and tax planning.
GP accounts →Salaried GPs
PAYE income, professional expenses, tax code issues, pension annual allowance, private income and Self Assessment filing.
Self Assessment →Locum GPs
Self-employed locum income, agency work, PAYE shifts, limited company income, expenses and MTD readiness.
Locum tax →Private GPs
Private GP income, clinic income, company structure, VAT risk, expenses, tax planning and pension tax review.
Private practice →Services commonly needed by GP doctors.
These are the main service areas that connect with GP doctors. The right combination depends on your income route, pension position and whether you are in practice, locum work, private work or company work.
GP and Consultant Accounts
Accounts and tax support for GP partners, private GPs, consultants, specialists and doctors with trading income.
View service →Self Assessment for Doctors
Tax return preparation for GPs with partnership income, PAYE income, private income, pension tax, property or gains.
View service →Locum Doctor Tax Return
Tax returns for locum GPs with self-employed income, agency income, PAYE work, company income or mixed income.
View service →NHS Pension Annual Allowance
Annual allowance, tapered annual allowance, pension savings statements, carry-forward and Scheme Pays review.
View service →Professional Fees Tax Relief
Review of GMC, BMA, Royal College, indemnity, professional subscriptions and employment expense relief.
View service →Tax Planning for Doctors
Planning for GP profit, private income, company use, pension tax, property, family tax and HMRC risk.
View service →GP doctors often need income tax and pension tax reviewed together.
GP profit, locum work, private GP income, dividends and rental income can affect the wider tax position. A GP may need to consider payments on account, professional expenses, NHS pension annual allowance, tapered annual allowance, Scheme Pays and Self Assessment entries in one coordinated review.
We connect the GP accounts, tax return, pension savings statements and HMRC reporting position so the final filing is clear and consistent.
GPs can face large payments on account.
Partnership profit, locum income and private income can create balancing payments and advance payments for the following tax year.
Pension input figures should be checked before filing.
GP pension growth can create annual allowance issues, especially where income is high or a pension savings statement has been issued.
Professional expenses need the correct claim route.
Some costs may be partnership expenses, some employment expenses, some company expenses and some personal professional fee claims.
A GP may have more than one tax treatment in the same year.
Salaried GP work, partnership profit, locum shifts and private GP work can each need different entries on the tax return.
What GP doctors usually need to provide.
The exact records depend on whether you are a GP partner, salaried GP, locum GP, private GP or company director.
Partnership statements, locum income schedules, agency statements, private GP income records and bank receipts.
P60s, payslips, P45s, PAYE coding notices and salaried GP income records.
Indemnity, GMC, BMA, Royal College, travel, equipment, software, training, subscriptions and home office costs.
NHS pension statements, pension savings statements, RPSS, Scheme Pays records and pension input amounts.
Previous tax returns, HMRC statements, payments on account, tax code notices and any HMRC letters.
A practical process for GP doctors.
We identify the GP role first, then prepare the tax return, accounts or planning advice around the actual income and records.
Understand your GP role
We confirm whether you are a partner, salaried GP, locum GP, private GP, portfolio GP or company director.
Review income and records
We organise partnership statements, payslips, locum income, private income, expenses and pension records.
Prepare the filing position
We prepare the tax return, accounts, pension tax entries, professional fee claims or company filings as required.
Plan the next year
We confirm payments on account, record keeping, pension tax exposure, tax code issues and future planning points.
Common questions from GP doctors.
These answers are general only. The correct position depends on your GP role, income route, expenses, pension position and records.
Do GP doctors need a Self Assessment tax return?
GP partners and locum GPs usually need Self Assessment. Salaried GPs may also need a return if they have private income, pension tax charges, rental income, gains or other untaxed income.
Can GP partners claim professional expenses?
Yes, but the route depends on whether the cost is a partnership expense, personal professional subscription, employment expense or company cost. Evidence and classification matter.
Can GP income affect NHS pension annual allowance?
Yes. GP profit, private income, locum work and investment income can affect adjusted income and tapered annual allowance calculations.
Can you help locum GPs with mixed PAYE and self-employed income?
Yes. We can review agency records, PAYE income, self-employed income, expenses, tax code issues and the correct Self Assessment treatment.
Can you support GP doctors with HMRC letters?
Yes. We can review HMRC letters about tax returns, payments, pension tax, PAYE codes, undeclared income, penalties and compliance checks.
Need an accountant for GP income, accounts, tax return or pension tax?
Send a short summary of whether you are a GP partner, salaried GP, locum GP or private GP, and what income or tax issue you need help with. We will confirm the records needed and the next step.