We speak NHS, locum, and private practice fluently.
Specialist accounting for doctors, dentists, locums, and healthcare practices — NHS pension issues, locum tax, partnership accounts, and tax planning.
What you face
- NHS pension annual allowance charges hitting consultants and GPs
- Locum income across multiple trusts and CCG payers
- Dental practice accounting (NHS UDAs, private mix, expenses)
- Whether to incorporate (specifically for dentists post-Lewis)
- Pension annual allowance taper and lifetime allowance changes
How we help
- Annual allowance charge analysis and Scheme Pays elections
- Locum tax returns including subsistence and travel claims
- Practice accounts and partnership self-assessment
- Incorporation strategy reviews with full tax modelling
- Pension forecasting against career trajectory
- Specialist tax planning for higher earners
Healthcare professionals have some of the most complex tax situations we see — NHS pension annual allowance, locum income from multiple trusts, taper traps for high earners, and constantly-changing rules.
We’ve supported GPs, hospital consultants, surgeons, dentists, and locum doctors for years. We understand NHS pension language (1995, 2008, 2015 schemes; legacy and CARE), we calculate annual allowance charges accurately, and we know how to make Scheme Pays work for you.
Common questions
Why am I getting an annual allowance tax charge?
If your pension input amount (the increase in NHS pension benefits) exceeds the annual allowance (£60,000 for most, less for very high earners due to taper), you get a tax charge. We calculate the charge, work out whether to use Scheme Pays, and make sure you're claiming all your unused allowance from the previous three years.
Can I go limited as a doctor or dentist?
Doctors generally can't operate clinical work through a Ltd company because of the IR35 / off-payroll rules in NHS settings. Dentists can in private practice. We'll review your specific setup and tell you straight.
What can locum doctors claim?
Travel between trusts (not commuting to a single regular workplace), subsistence on overnight trips, professional subscriptions (BMA, GMC, Royal Colleges), indemnity, courses and exams, and a portion of home office costs. We make sure none of it is missed.