Healthcare & Medical Professional Tax & Accountancy Services

HEALTHCARE & MEDICAL PROFESSIONALS

Medicine leaves little time for paperwork. At TaxDigit, chartered certified accountants in Guildford, Surrey, our specialist healthcare accountants look after the tax and accountancy affairs of GPs, hospital doctors and consultants, locum doctors and nurses, dentists and orthodontists, pharmacists, physiotherapists, opticians, private clinics and care homes across the UK.

From NHS pension considerations and annual-allowance tax charges to private-practice incorporation, IR35 status for locum work and self-assessment for multiple income streams, we understand the financial world medical professionals actually live in — so you can focus on your patients while we keep HMRC satisfied.

The problems we solve for you

Healthcare income is rarely simple — salaried NHS work, private practice, locum sessions and property often arrive together. We bring it all into one clear, compliant picture.

• Multiple income streams — NHS salary, private fees, locum shifts and rental income handled in one accurate self-assessment.
• NHS pension & annual allowance — we help you understand pension growth, tax charges and scheme-pays elections.
• Locum & IR35 uncertainty — clear advice on employment status, limited company vs umbrella, and off-payroll rules.
• Practice structure — incorporation, partnership accounts and profit-sharing for GP practices, dental practices and clinics.

Why healthcare professionals choose TaxDigit

We combine sector knowledge with modern cloud accounting, so your finances are as well organised as your clinic.

• Specialist experience with doctors, dentists, locums, pharmacists and care homes.
• Proactive tax planning around NHS pensions, annual and lifetime allowances.
• Fixed, transparent fees and year-round advice — not just a year-end bill.
• Chartered certified accountants serving Guildford, Surrey, London and the whole UK.

Accountancy that keeps your practice healthy

Whether you are a salaried consultant with growing private work, a locum weighing up a limited company, or a practice manager running payroll for a multi-site clinic, TaxDigit provides bookkeeping, payroll, VAT (including partial exemption for healthcare), corporation tax, personal tax and practice accounts under one roof — supported by our bookkeeping, payroll and tax planning teams.

Who we help

• GPs, GP partners and salaried doctors — practice accounts, superannuation certificates and partnership tax.
• Hospital consultants and locum doctors — private-practice accounts, IR35 advice and expense claims.
• Dentists, orthodontists and dental practices — NHS and private income, associate agreements and incorporation.
• Pharmacists and pharmacy owners — stock, margins, payroll and ownership changes.
• Nurses, physiotherapists, psychologists, opticians and other allied health professionals.
• Care homes, domiciliary care agencies and private clinics — payroll, CQC-ready record keeping and management accounts.

Specialist pages by profession

Healthcare tax is not one subject. Each of these pages covers the rules, deadlines and planning that apply to that group specifically.

Accountants for doctorsThe main hub for GPs, consultants, locums and resident doctors.GP practice accountantsPartnership accounts, profit shares, drawings and pension certificates.Accountants for locum doctorsStructure, IR35, Locum A & B forms and the 2026 VAT change.Accountants for hospital consultantsNHS salary alongside private practice.NHS pension & annual allowanceInput amounts, taper, carry forward and scheme pays.Dentist accountantsAssociates, practice owners, goodwill and dental VAT.Pharmacy accountantsCommunity pharmacy, stock and margin, and locum pharmacists.

Key figures for healthcare professionals in 2026/27

• Pension annual allowance — £60,000, tapered by £1 for every £2 of adjusted income over £260,000 where threshold income also exceeds £200,000, to a floor of £10,000.
• Carry forward — unused allowance from the previous three tax years, where you were a scheme member in those years.
• Lifetime allowance — abolished 6 April 2024; replaced by the lump sum allowance (£268,275) and lump sum and death benefit allowance (£1,073,100).
• Personal allowance taper — withdrawn between £100,000 and £125,140, an effective 60% marginal rate.
• Corporation tax — 25% main rate, 19% small profits, marginal relief between £50,000 and £250,000.
• VAT registration threshold — £90,000.
• Making Tax Digital for Income Tax — from April 2026 above £50,000 qualifying income, April 2027 above £30,000, April 2028 above £20,000.

Frequently asked questions

Do locum doctors and nurses need a limited company?

Not always. The right answer depends on your day rates, IR35 status and long-term plans — we review your contracts and recommend the most tax-efficient, compliant set-up.

Can you help with NHS pension annual allowance tax charges?

Yes. We calculate pension input amounts, check whether a charge arises and advise on scheme pays elections and planning to reduce future charges.

I have NHS salary, private work and rental income — how do you handle that?

We bring every income stream into one self-assessment, claim all allowable expenses and plan ahead so there are no January surprises.

Do you act for practices as well as individuals?

Yes — GP and dental practices, pharmacies, clinics and care homes, covering bookkeeping, payroll, VAT, accounts and partnership or corporation tax.

What is the annual allowance and why do doctors get charged?

It caps tax-free pension growth at £60,000 for 2026/27. In the NHS scheme the measure is the growth in the value of your promised pension rather than what you contributed, so a merit award or a pay change can produce a charge in a year when take-home pay barely moved. Carry forward from the previous three years should always be checked first.

What is the deadline for a scheme pays election?

31 July in the year following the year in which the tax year ends — for 2025/26, 31 July 2027. Mandatory and voluntary NHS scheme pays share that deadline; what differs is who remains liable to HMRC.

Are dental associates still self-employed?

Usually, but HMRC withdrew its long-standing associate guidance with effect from 6 April 2023, so status is now determined under general principles on the facts of each arrangement rather than by that guidance.

Has the VAT position on locum doctors changed?

Yes. Revenue and Customs Brief 6 (2026), published on 17 July 2026, accepts that supplies of GMC-registered locum doctors may fall within the VAT exemption as the provision of a deputy for a registered medical practitioner, including where supplied through an employment business. It does not extend to other healthcare professionals, and over-declared VAT may be correctable for up to four years.

Do you act for healthcare professionals outside Surrey?

Yes. We are based in Guildford and act for doctors, dentists, pharmacists and practices across the UK, working by video, phone and secure portal.

Information correct as at 12 August 2026. This page is general information about UK tax, VAT and NHS pension administration and is not advice for any particular person or business. Please speak to us before acting on anything you read here.