[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"global":3,"entry:industry:doctors":324},{"id":4,"documentId":5,"siteName":6,"organizationSchema":7,"contactEmail":13,"contactPhones":48,"address":49,"currencyRates":50,"createdAt":70,"updatedAt":71,"publishedAt":72,"logoDark":49,"logoLight":49,"nav":73,"footer":257},1,"ded2oyx8g005xuue0dkk17wm","Accountaire",{"url":8,"logo":9,"name":6,"@type":10,"email":13,"sameAs":14,"address":16,"@context":21,"legalName":22,"telephone":23,"areaServed":24,"knowsAbout":36,"description":46,"foundingDate":47},"https:\u002F\u002Faccountaire.com","https:\u002F\u002Faccountaire.com\u002Flogo.png",[11,12],"Organization","AccountingService","hello@accountaire.com",[15],"https:\u002F\u002Fwww.linkedin.com\u002Fcompany\u002Faccountaire",{"@type":17,"streetAddress":18,"addressCountry":19,"addressLocality":20},"PostalAddress","5 Davis Road, G-8, Shimla Tower","PK","Lahore","https:\u002F\u002Fschema.org","Accountaire (SMC-Private) Limited","+1-925-219-6399",[25,28,30,32,34],{"name":26,"@type":27},"United Kingdom","Country",{"name":29,"@type":27},"United States",{"name":31,"@type":27},"United Arab Emirates",{"name":33,"@type":27},"Canada",{"name":35,"@type":27},"Australia",[37,38,39,40,41,42,43,44,45],"Bookkeeping","Cloud Accounting","VAT","Payroll","Management Accounts","CFO Advisory","Xero","QuickBooks Online","Making Tax Digital","Modern remote accounting for ambitious SMEs. ACCA-qualified team delivering bookkeeping, payroll, tax and CFO advisory across the UK, US, UAE, Canada and Australia.","2022-09-08",[23],null,{"AED":51,"AUD":55,"CAD":59,"GBP":63,"USD":67},{"sym":52,"rate":53,"label":54},"AED ",3.67,"AED",{"sym":56,"rate":57,"label":58},"A$",1.52,"AUD",{"sym":60,"rate":61,"label":62},"C$",1.36,"CAD",{"sym":64,"rate":65,"label":66},"£",0.79,"GBP",{"sym":68,"rate":4,"label":69},"$","USD","2026-06-03T16:16:36.280Z","2026-06-23T19:38:06.501Z","2026-06-23T19:38:05.773Z",{"id":74,"groups":75},31,[76,128,197,238],{"id":77,"title":78,"twoCol":79,"links":80},121,"Services",false,[81,85,88,92,96,100,104,108,112,116,120,124],{"id":82,"label":83,"href":84,"badge":49,"external":79},1949,"Cloud bookkeeping","\u002Fservices\u002Fcloud-bookkeeping",{"id":86,"label":40,"href":87,"badge":49,"external":79},1950,"\u002Fservices\u002Fpayroll",{"id":89,"label":90,"href":91,"badge":49,"external":79},1951,"Tax & 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businesses","\u002Findustries\u002Fcrypto",{"id":198,"title":199,"twoCol":79,"links":200},123,"Software",[201,205,210,214,218,222,226,230,234],{"id":202,"label":43,"href":203,"badge":204,"external":79},1977,"\u002Fsoftware\u002Fxero","Certified",{"id":206,"label":207,"href":208,"badge":209,"external":79},1978,"QuickBooks","\u002Fsoftware\u002Fquickbooks","ProAdvisor",{"id":211,"label":212,"href":213,"badge":49,"external":79},1979,"FreeAgent","\u002Fsoftware\u002Ffreeagent",{"id":215,"label":216,"href":217,"badge":49,"external":79},1980,"Sage","\u002Fsoftware\u002Fsage",{"id":219,"label":220,"href":221,"badge":49,"external":79},1981,"Zoho 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modern remote finance team for ambitious businesses across the UK, US, UAE, Canada and Australia.","© Accountaire (SMC-Private) Limited. All rights reserved.",[261,265,269],{"id":262,"label":263,"href":264,"badge":49,"external":79},2006,"Privacy","\u002Flegal\u002Fprivacy",{"id":266,"label":267,"href":268,"badge":49,"external":79},2007,"Terms","\u002Flegal\u002Fterms",{"id":270,"label":271,"href":272,"badge":49,"external":79},2008,"DPA","\u002Flegal\u002Fdpa",[],[275,291,304],{"id":276,"title":78,"links":277},91,[278,280,282,284,286,288],{"id":279,"label":83,"href":84,"badge":49,"external":79},1991,{"id":281,"label":40,"href":87,"badge":49,"external":79},1992,{"id":283,"label":90,"href":91,"badge":49,"external":79},1993,{"id":285,"label":94,"href":95,"badge":49,"external":79},1994,{"id":287,"label":98,"href":99,"badge":49,"external":79},1995,{"id":289,"label":290,"href":103,"badge":49,"external":79},1996,"Catch-up",{"id":292,"title":240,"links":293},92,[294,296,298,300,302],{"id":295,"label":26,"href":244,"badge":49,"external":79},1997,{"id":297,"label":29,"href":247,"badge":49,"external":79},1998,{"id":299,"label":31,"href":250,"badge":49,"external":79},1999,{"id":301,"label":33,"href":253,"badge":49,"external":79},2000,{"id":303,"label":35,"href":256,"badge":49,"external":79},2001,{"id":305,"title":306,"links":307},93,"Company",[308,312,316,320],{"id":309,"label":310,"href":311,"badge":49,"external":79},2002,"About","\u002Fabout",{"id":313,"label":314,"href":315,"badge":49,"external":79},2003,"Pricing","\u002Fpricing",{"id":317,"label":318,"href":319,"badge":49,"external":79},2004,"Blog","\u002Fblog",{"id":321,"label":322,"href":323,"badge":49,"external":79},2005,"Contact","\u002Fcontact",{"id":325,"documentId":326,"title":327,"slug":328,"summary":329,"twoColMenu":79,"order":330,"createdAt":331,"updatedAt":332,"publishedAt":333,"seo":334,"blocks":342},583,"rl54i0tqw70fpnit8o00r15q","Accountants for doctors and GPs, including consultants.","doctors","Accountants for doctors and GPs covering NHS Pension annual allowance, private practice income, locum IR35 status and consultant incorporation modelling.",0,"2026-06-01T17:04:22.371Z","2026-09-11T00:58:03.016Z","2026-09-11T00:58:03.154Z",{"id":335,"metaTitle":336,"metaDescription":329,"keywords":337,"canonicalURL":338,"ogType":339,"ogLocale":340,"twitterCard":341,"noindex":79,"structuredData":49,"ogImage":49},4386,"Accountants for Doctors and GPs: NHS Pensions","doctor accountant, GP accountant, consultant accountant, locum doctor accountant, NHS pension annual allowance, doctor private income, medical practice accountant","https:\u002F\u002Faccountaire.com\u002Findustries\u002Fdoctors","website","en_GB","summary_large_image",[343,351,358,363,375,380,386,391,429,434,460,489,493,518],{"id":344,"eyebrow":345,"heading":327,"lead":346,"artworkSvg":347,"variant":348,"primaryCta":49,"secondaryCta":49,"metrics":349,"media":49,"__component":350},3265,"Industry · Healthcare","NHS pension scheme administration, private fee income, locum IR35 status, annual-allowance tapering, consultant fee structuring. The specialist scope medical professionals actually need.","\u003Csvg viewBox=\"0 0 480 360\" fill=\"none\" xmlns=\"http:\u002F\u002Fwww.w3.org\u002F2000\u002Fsvg\" role=\"img\" aria-label=\"Illustration\">\u003Crect width=\"480\" height=\"360\" fill=\"var(--ink)\">\u003C\u002Frect>\u003Ccircle cx=\"400\" cy=\"70\" r=\"150\" fill=\"color-mix(in oklab, var(--accent) 14%, transparent)\">\u003C\u002Fcircle>\u003Ccircle cx=\"240\" cy=\"185\" r=\"95\" fill=\"var(--ink-mid)\" stroke=\"var(--bg)\" stroke-width=\"2\">\u003C\u002Fcircle>\u003Crect x=\"222\" y=\"135\" width=\"36\" height=\"100\" rx=\"6\" fill=\"var(--accent)\">\u003C\u002Frect>\u003Crect x=\"190\" y=\"167\" width=\"100\" height=\"36\" rx=\"6\" fill=\"var(--accent)\">\u003C\u002Frect>\u003Cpolyline points=\"150,290 200,290 215,265 235,305 250,285 330,285\" stroke=\"rgba(245,241,232,0.32)\" stroke-width=\"3\" fill=\"none\" stroke-linecap=\"round\" stroke-linejoin=\"round\">\u003C\u002Fpolyline>\u003C\u002Fsvg>","light",[],"blocks.hero",{"id":352,"eyebrow":353,"heading":354,"body":49,"gridBody":355,"layout":356,"__component":357},14453,"Overview","Medical earnings are complicated. We unwind them.","\u003Cdiv>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">Accountants for doctors and GPs separate NHS employment income, NHS pension input, partnership profit share and private practice earnings, then test each against the annual allowance before the tax return is filed. Most medical tax problems are pension problems that surface two years late, once the scheme statement finally arrives.\u003C\u002Fp>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">Doctors, GPs and consultants have some of the most complex tax positions of any professional group. The combination of NHS Pension Scheme (with its annual allowance interactions and lifetime allowance history), private practice income, locum work, consultant fees and education income, often all from one taxpayer, creates real planning complexity. The wrong approach can trigger £40k+ of avoidable tax in a single year.\u003C\u002Fp>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">We work with GP partners (in practices and groups), salaried GPs, locum doctors (limited company or sole trader), consultants in private practice, registrars and SHOs, and consultant-led private medical companies. The scope varies by structure but the core disciplines are the same: clean income capture, NHS Pension reconciliation, annual-allowance modelling, private-fee accounting, and Self-Assessment.\u003C\u002Fp>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">NHS Pension Scheme administration is particularly material. Annual Allowance tapering can affect higher-earning consultants where adjusted income exceeds £260k, with significant tax consequences if not managed. We track NHS pension growth alongside private contributions and model the tax consequences before pension input amounts are crystallised.\u003C\u002Fp>\u003C\u002Fdiv>","grid","blocks.section-head",{"id":359,"eyebrow":360,"heading":361,"body":362,"gridBody":49,"layout":49,"__component":357},14454,"What we handle","Doctor \u002F consultant-specific scope.","Sector knowledge that actually saves tax.",{"id":364,"heading":49,"intro":49,"items":365,"__component":374},2977,[366,367,368,369,370,371,372,373],"NHS Pension Scheme reconciliationAnnual statements reviewed. Pension input amounts reconciled. Growth tracked alongside other contributions.","Annual Allowance & taperingFor higher earners. Tapered Annual Allowance calculated. Carry-forward of unused allowance modelled. Tax-charge mitigation planned.","Private practice bookkeepingPrivate fee income captured. Medico-legal work tracked separately. Lab fees, secretarial and admin costs properly allocated.","Locum company accountingFor locum doctors operating via a limited company. IR35 status determined. Optimal extraction strategy modelled.","Consultant fee structuringIndependent contractor vs employment status. Insurance recovery handled correctly. VAT exempt-supply position.","GP practice accountingFor partnerships, both partnership accounts and individual partner returns. Practice payments split correctly.","Annual Self-AssessmentSA100 with the relevant supplementary pages. Pension annual-allowance charge calculation where applicable. Private-practice income captured.","Tax-efficient extractionSalary, dividend, pension contribution strategy modelled. Family-member shareholdings considered where structurally appropriate.","blocks.deliverables",{"id":376,"eyebrow":377,"heading":378,"body":49,"gridBody":379,"layout":356,"__component":357},14455,"Pensions first, tax second","Why does the annual allowance charge keep surprising doctors?","\u003Cdiv>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">The NHS scheme is a defined benefit arrangement, so the amount tested against the annual allowance is not what the doctor paid in. It is the growth in the promised pension, converted to a notional capital figure. A pay rise, a partnership profit spike, or moving between the 1995, 2008 and 2015 sections can push that growth well past the standard 60,000 pound allowance in a single year, and the statement confirming it typically arrives long after the tax return was due. That timing gap, not the rate, is what generates the penalties.\u003C\u002Fp>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">Adjusted income above 260,000 pounds tapers the allowance further, down to a floor of 10,000 pounds, and consultants with private practice on top of a substantive contract cross that line more often than they expect. Where a charge is unavoidable, Scheme Pays lets the pension itself settle it in exchange for a reduction in benefits, but the election has its own deadline and its own arithmetic. We model the charge, the Scheme Pays cost and the alternative of paying personally before the election is made, using the member statement from \u003Ca href=\"https:\u002F\u002Fwww.nhsbsa.nhs.uk\u002Fnhs-pensions\" rel=\"noopener\" target=\"_blank\">NHS Pensions\u003C\u002Fa> rather than an estimate.\u003C\u002Fp>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">Locum and private work brings a second question. Since April 2021 medium and large clients issue the status determination under the \u003Ca href=\"https:\u002F\u002Fwww.gov.uk\u002Fguidance\u002Funderstanding-off-payroll-working-ir35\" rel=\"noopener\" target=\"_blank\">off-payroll working rules\u003C\u002Fa>, which covers most NHS trusts, while smaller private clinics leave the decision with the doctor's own company. VAT is the third: healthcare supplied by a registered practitioner for the protection or restoration of health is exempt, but medico-legal reporting, cosmetic work without a therapeutic purpose and expert witness fees generally are not, and a consultant can drift over the 90,000 pound registration threshold on the taxable slice alone. The personal return itself is handled through our \u003Ca href=\"\u002Fservices\u002Fself-assessment\">Self-Assessment filing service\u003C\u002Fa>, and dental principals face a parallel set of issues on our \u003Ca href=\"\u002Findustries\u002Fdental\">dental practice accountants page\u003C\u002Fa>. Locum work through a limited company brings the off-payroll rules into play, and our \u003Ca href=\"\u002Fblog\u002Fir35-guide-2026\">IR35 guide for contractors\u003C\u002Fa> covers how each engagement should be assessed and documented. Private practice run through a limited company brings statutory filings with it, which sit with our \u003Ca href=\"\u002Fservices\u002Fcompany-secretary\">outsourced company secretary service\u003C\u002Fa>. The full range is listed in our \u003Ca href=\"\u002Fservices\">directory of accounting, tax and advisory services\u003C\u002Fa>.\u003C\u002Fp>\u003C\u002Fdiv>",{"id":381,"quote":382,"name":383,"role":384,"company":49,"avatar":49,"__component":385},2551,"Eight years of mismanaged annual allowance charges from my previous accountant. We surfaced £62k of carry-forward I hadn't used. The Accountaire team are the only ones I've found who understand NHS pension complexity.","Consultant cardiologist","NHS + private practice · London","blocks.testimonial",{"id":387,"eyebrow":388,"heading":389,"body":390,"gridBody":49,"layout":49,"__component":357},14456,"By role","Which structure each medical role uses, and what it triggers","Most medical tax problems are pension problems that surface two years late, once the scheme statement finally arrives.",{"id":392,"heading":389,"columns":393,"rows":398,"__component":428},170,[394,395,396,397],"Role","Usual structure","Recurring filings","The pension question to settle first",[399,404,409,414,419,424],{"Role":400,"Usual structure":401,"Recurring filings":402,"The pension question to settle first":403},"GP partner","A share in a partnership or LLP","Partnership return, plus a personal Self-Assessment return","Profit share drives the pension input amount, which is not known until the certificate goes in",{"Role":405,"Usual structure":406,"Recurring filings":407,"The pension question to settle first":408},"Salaried GP","Employment","Self-Assessment where there is other income","Pension input from the employment, added to any private contributions",{"Role":410,"Usual structure":411,"Recurring filings":412,"The pension question to settle first":413},"Locum doctor","A limited company, or a sole trade","Company accounts and Corporation Tax, or Self-Assessment","Whether the work is pensionable, and whether the locum forms were submitted in time",{"Role":415,"Usual structure":416,"Recurring filings":417,"The pension question to settle first":418},"Consultant with private practice","Employment plus a sole trade or a company","Self-Assessment, plus company filings where one exists","The annual allowance measured across the NHS scheme and private contributions together",{"Role":420,"Usual structure":421,"Recurring filings":422,"The pension question to settle first":423},"Medico-legal work","Usually inside the existing private practice structure","The same as the private practice","Whether the extra income tips adjusted income over the tapering threshold",{"Role":425,"Usual structure":406,"Recurring filings":426,"The pension question to settle first":427},"Registrar or SHO","Self-Assessment only where other income exists","Scheme membership continuity across rotations","blocks.compare-table",{"id":430,"eyebrow":431,"heading":432,"body":49,"gridBody":433,"layout":356,"__component":357},14457,"Why us","Why doctors choose us.","\u003Cp class=\"lead\">Specialist tax expertise for medical earners.\u003C\u002Fp>",{"id":435,"heading":49,"dark":131,"variant":436,"note":49,"cells":437,"__component":459},6939,"default",[438,444,449,454],{"id":439,"num":440,"numUsd":49,"eyebrow":49,"headline":441,"avatar":49,"body":442,"span":443,"rowSpan":79,"accent":79,"dark":79,"href":49},27602,"01","NHS Pension Scheme expert","Annual allowance, tapering, carry-forward: all modelled correctly.","2",{"id":445,"num":446,"numUsd":49,"eyebrow":49,"headline":447,"avatar":49,"body":448,"span":443,"rowSpan":79,"accent":79,"dark":79,"href":49},27603,"02","Consultant practice savvy","Private-fee, insurance recovery, medico-legal work all handled.",{"id":450,"num":451,"numUsd":49,"eyebrow":49,"headline":452,"avatar":49,"body":453,"span":443,"rowSpan":79,"accent":79,"dark":79,"href":49},27604,"03","Locum company specialist","IR35 determination and extraction strategy modelled.",{"id":455,"num":456,"numUsd":49,"eyebrow":49,"headline":457,"avatar":49,"body":458,"span":443,"rowSpan":79,"accent":79,"dark":79,"href":49},27605,"04","Mid-year tax planning","Not just an annual return, quarterly check-ins where high earners need them.","blocks.bento",{"id":461,"heading":462,"items":463,"__component":488},1903,"What accountants for doctors and GPs hear first.",[464,468,472,476,480,484],{"id":465,"question":466,"answer":467},12006,"Can you handle NHS Pension Scheme annual allowance issues?","Yes: annual allowance, tapered annual allowance for higher earners, carry-forward of unused allowance, scheme-pays election decisions. We model the specific tax position before pension growth crystallises so decisions can be made proactively.",{"id":469,"question":470,"answer":471},12007,"I'm a locum doctor. Should I use a limited company?","Depends on income, IR35 risk and your client mix. Most genuinely-self-employed locums working for varied trusts benefit from limited company structure. Locums working substantially for one trust may face IR35 challenges. We assess each contract.",{"id":473,"question":474,"answer":475},12008,"What's the IR35 position for locum doctors?","NHS trusts make IR35 determinations on locum arrangements. Where the engagement is deemed inside IR35, the trust deducts PAYE\u002FNI at source. Where outside IR35, payment is gross and the limited company manages tax. We help structure contracts and trust relationships defensibly.",{"id":477,"question":478,"answer":479},12009,"How does private practice VAT work for doctors?","Healthcare services provided by registered medical practitioners are VAT-exempt. Medico-legal services (preparing reports, expert witness work) are typically standard-rated. We apply the correct treatment per fee.",{"id":481,"question":482,"answer":483},12010,"Can you handle GP partnership accounts?","Profit is split on the basis written into the partnership deed, after prior shares such as seniority and notional rent, and anyone joining or leaving part way through takes a time-apportioned slice. Each partner's pension certificate then has to agree with that split. One late certificate holds up several personal returns at once.",{"id":485,"question":486,"answer":487},12011,"What about consultant private-practice incorporation?","For consultants with substantial private practice (typically £80k+ annual), incorporation can save material tax. We model the specific numbers and handle the conversion, including the goodwill, asset transfer and ongoing extraction strategy.","blocks.faq",{"id":490,"eyebrow":491,"heading":492,"body":49,"gridBody":49,"layout":49,"__component":357},14458,"Recommended services","Usually taken alongside.",{"id":494,"heading":49,"dark":79,"variant":436,"note":49,"cells":495,"__component":459},6940,[496,500,504,508,513],{"id":497,"num":498,"numUsd":49,"eyebrow":49,"headline":175,"avatar":49,"body":499,"span":443,"rowSpan":79,"accent":79,"dark":131,"href":176},27606,"INDUSTRY","Similar specialist scope for dental practices.",{"id":501,"num":502,"numUsd":49,"eyebrow":49,"headline":114,"avatar":49,"body":503,"span":443,"rowSpan":79,"accent":79,"dark":79,"href":115},27607,"COMPLIANCE","Personal return with NHS pension and private income.",{"id":505,"num":506,"numUsd":49,"eyebrow":49,"headline":106,"avatar":49,"body":507,"span":443,"rowSpan":79,"accent":79,"dark":79,"href":107},27608,"SETUP","For consultant practice incorporations.",{"id":509,"num":510,"numUsd":49,"eyebrow":49,"headline":511,"avatar":49,"body":512,"span":443,"rowSpan":79,"accent":79,"dark":79,"href":244},27609,"MARKET","UK accounting and HMRC compliance","The UK filing calendar your practice income sits inside.",{"id":514,"num":515,"numUsd":49,"eyebrow":49,"headline":516,"avatar":49,"body":517,"span":443,"rowSpan":79,"accent":79,"dark":131,"href":99},27610,"ADVISORY","Advisory for GP partnerships","Partnership drawings, capital accounts and profit share modelling.",{"id":519,"cta":520,"__component":525},2202,{"id":519,"eyebrow":521,"heading":522,"body":523,"primaryLabel":524,"primaryHref":323,"secondaryLabel":49,"secondaryHref":49,"dark":79},"For doctors","Want a tax adviser who understands medicine?","Thirty minutes to review your NHS pension, private practice and tax position.","Book a medical accounting call","blocks.cta-banner"]