Who we work for, NHS doctors, consultants, GPs, trainees, registrars, locums and hospital doctors

Accountants for NHS Doctors

We work with NHS doctors who need clear tax support around PAYE income, professional fees, tax codes, Self Assessment, NHS pension annual allowance, Scheme Pays, McCloud remedy, locum work, private practice income, rental income, foreign income and HMRC letters.

Tax returns and tax advice for NHS consultants, GPs, salaried doctors, trainees, registrars and locums Support with NHS pension annual allowance, Scheme Pays, RPSS, McCloud remedy and pension tax reporting Professional fee claims, PAYE tax code review, private income, HMRC compliance and disclosure support
NHS doctors

NHS doctors often need tax advice even when most income is taxed through PAYE.

PAYE does not always deal with every tax issue. NHS doctors may need to file a tax return because of pension annual allowance charges, private practice income, locum income, professional expense claims, rental income, foreign income, capital gains, child benefit charges, incorrect tax codes or HMRC compliance checks.

PAYE

PAYE can still leave underpaid or overpaid tax.

Multiple NHS employments, emergency codes, benefits, arrears, back pay, private income and pension tax can all affect the final tax position.

Pension

NHS pension tax can create a Self Assessment issue.

Pension savings statements, tapered annual allowance, Scheme Pays and McCloud remedy corrections may need calculation and reporting.

Expenses

Professional fees should be claimed through the correct route.

GMC, BMA, Royal College fees, indemnity, professional subscriptions and employment expenses need the right tax treatment and evidence.

How we support NHS doctors

We review NHS income, tax code, professional fees, pension tax and any extra income before preparing the tax position.

The right support depends on whether the doctor is purely PAYE, has locum income, has private practice income, has pension annual allowance issues, or has received a letter from HMRC.

01

Role review

Consultant, GP, junior doctor, registrar, trainee, salaried doctor, locum or portfolio NHS doctor.

02

Income review

NHS salary, PAYE shifts, locum income, private practice, dividends, rental income and foreign income.

03

Tax code and reliefs

PAYE codes, professional fees, employment expenses, benefits, underpayments and tax refunds.

04

Pension review

Annual allowance, tapering, carry-forward, Scheme Pays, RPSS and McCloud remedy.

05

Filing and advice

Self Assessment, HMRC notes, disclosure route, payments on account and planning for next year.

Who this page is for

We work with NHS doctors across different roles and income patterns.

NHS doctor tax support needs to reflect the role. A consultant with pension tax, a trainee with professional fee claims, a salaried doctor with multiple PAYE codes and a locum with mixed income can each need different support.

PAYE

NHS-employed doctors

Tax code checks, professional fee relief, P60 review, underpayment/overpayment checks and Self Assessment triggers.

Tax code →
Pension

Doctors with pension tax charges

Annual allowance, tapered allowance, pension savings statements, carry-forward, Scheme Pays and RPSS review.

Pension tax →
Locum

NHS doctors with locum income

PAYE shifts, agency income, self-employed locum income, company income, expenses and MTD readiness.

Locum tax →
Private

NHS doctors with private work

Private practice income, medico-legal fees, company planning, VAT review, expenses and payments on account.

Private practice →
Relevant services

Services commonly needed by NHS doctors.

These are the main service areas that connect with NHS doctors. The right combination depends on whether the issue is PAYE, pension tax, private income, locum income, HMRC compliance or a wider tax planning matter.

01

Self Assessment for Doctors

Tax returns for NHS doctors with pension tax, private income, locum income, property income, foreign income or capital gains.

View service →
02

PAYE Tax Code Review for Doctors

Review of PAYE tax codes, emergency codes, multiple employments, coding notices, underpayments and refunds.

View service →
03

Professional Fees Tax Relief

Claims for GMC, BMA, Royal College, indemnity, subscriptions and professional employment expenses.

View service →
04

NHS Pension Annual Allowance

Annual allowance, tapered annual allowance, pension savings statements, carry-forward and pension tax calculations.

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05

Scheme Pays Advice

Advice on whether to use Scheme Pays, how much to elect and how to report it through Self Assessment.

View service →
06

HMRC Compliance for Doctors

Support with HMRC letters, disclosures, late returns, undeclared income, penalties and tax enquiries.

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NHS income and pension tax

For NHS doctors, the most important tax issue is often hidden outside the payslip.

A doctor may look fully taxed through PAYE but still have a Self Assessment issue because of NHS pension annual allowance, private income, professional fee relief, tax code errors, investment income or rental income. Pension tax, in particular, can require careful calculation even where all salary has been taxed at source.

We connect the P60, tax code, professional fees, pension statements, Scheme Pays records and any extra income so the final tax position is complete.

Tax code

Incorrect PAYE codes can create underpaid or overpaid tax.

Multiple NHS employments, benefits, arrears, old underpayments and duplicated allowances can all affect the code.

Pension

Pension savings statements should not be ignored.

NHS pension growth may create an annual allowance charge that needs Self Assessment reporting and Scheme Pays review.

Fees

Professional fees may be claimable, but the route matters.

Some relief may be claimed through PAYE, some through Self Assessment and some may relate to private practice or company income.

Extra income

Small extra income streams can create filing duties.

Locum shifts, private work, rental income, dividends, foreign income and capital gains should be checked before assuming no return is needed.

Records we usually request

What NHS doctors usually need to provide.

The exact records depend on whether the issue is PAYE, pension tax, Self Assessment, professional fees, private income or HMRC correspondence.

PAYE income

P60s, payslips, P45s, PAYE coding notices, employment benefits and NHS role details.

Professional fees

GMC, BMA, Royal College, indemnity, subscriptions and any employment expense evidence.

Pension

NHS pension statements, pension savings statements, RPSS, Scheme Pays records and pension input amounts.

Other income

Locum income, private practice income, rental income, dividends, interest, foreign income and capital gains records.

HMRC

Previous tax returns, HMRC statements, payments on account, tax code notices and any HMRC letters.

How we work

A practical process for NHS doctors.

We identify the NHS doctor’s role and income position first, then prepare the tax return, claim, review or HMRC response around the records.

Understand your NHS role and income

We confirm whether you are PAYE-only, consultant, GP, trainee, locum, salaried doctor or have private or other income.

Review PAYE, fees and pension records

We review P60s, tax codes, professional fees, pension statements, Scheme Pays records and any HMRC letters.

Prepare the filing or claim position

We prepare the Self Assessment return, PAYE correction, professional fee claim, pension tax entries or HMRC response.

Confirm next steps

We confirm tax payable or refundable, records to keep, future tax code points, pension risks and upcoming deadlines.

NHS doctor FAQs

Common questions from NHS doctors.

These answers are general only. The correct position depends on your NHS role, income, pension position, professional fees and HMRC records.

Do NHS doctors need a Self Assessment tax return?

Some do. A return may be needed for pension annual allowance charges, private income, locum income, property income, foreign income, capital gains, dividends or other untaxed income.

Can NHS doctors claim tax relief on professional fees?

Often yes, depending on the fee, employment role and whether it has already been claimed. GMC, BMA, Royal College and indemnity costs may need review.

Can PAYE tax codes be wrong for doctors?

Yes. Multiple employments, emergency codes, benefits, old underpayments, professional expense claims and pension issues can all affect PAYE coding.

Does an NHS pension savings statement mean tax is due?

Not always. It means the pension input amount should be checked against annual allowance, tapering and carry-forward before deciding whether a tax charge arises.

Can you help with HMRC letters to NHS doctors?

Yes. We can review letters about tax codes, Self Assessment, pension tax, undeclared income, penalties, disclosures and compliance checks.

Need an accountant for NHS doctor tax, pension tax, PAYE codes or HMRC support?

Send a short summary of your NHS role, income sources, pension issue or HMRC letter. We will confirm the records needed and the next step.