Specialist Accounting Services for Salaried GPs
Accountants for Salaried GPs
Being salaried does not make your tax simple. Most salaried GPs also pick up locum sessions, out-of-hours work, appraisal or teaching fees and occasional medico-legal income and every one of those has to be declared. Add a Type 2 superannuation form that PCSE expects each year and an Annual Allowance that quietly grows with every pay rise, and you have a tax position that a high-street accountant will not recognise. We handle all of it for a fixed fee.
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Which Salaried GPs Do We Support
We act for salaried GPs at every stage, from newly qualified doctors taking their first salaried post to experienced GPs balancing several employers. Your income mix and pension position are different in each case, so the advice should be too.
Straightforward self assessment, Type 2 form completion, expense claims for indemnity, GMC and royal college fees, and an Annual Allowance check each year.
Salaried GPs Who Also Locum
Sole trader or limited company set-up for your locum work, mileage and expense records, invoicing support and a return that reconciles PAYE and self-employed income correctly.
Two or more employments in one tax year, appraisal and teaching income, PCN sessions and out-of-hours work all brought into a single, accurate tax position.
Salaried GPs Moving Into Partnership
Modelling the tax and pension impact of becoming a partner, capital contribution planning and a smooth switch from Type 2 to Type 1 superannuation.
Our Accounting Services for Salaried GPs
Every service below is built around how salaried GPs are actually paid — a PAYE salary, plus locum invoices, out-of-hours sessions and teaching fees that HMRC still expects to see on a tax return.
Prepared, checked and filed on time, reconciling every P60 and P45 with your locum and sessional income so you never pay tax twice on the same money.
We complete and submit your annual Type 2 self assessment of tiered contributions to PCSE, so your NHS pension record stays accurate and your tier is correct.
Pension input amount calculations, tapering checks once locum and private income is included, and clear Scheme Pays advice before a charge becomes a problem.
Expenses & Tax Relief Claims
GMC registration, medical indemnity, BMA and royal college subscriptions, courses, exams, equipment, professional journals and mileage between sites — all claimed correctly.
Locum & Sessional Income Support
Bookkeeping and invoicing for your locum sessions, a sole trader versus limited company comparison and IR35 guidance where an agency or trust is involved.
Tax Challenges Salaried GPs Face
Salaried GPs carry tax problems most employees never meet: PAYE that does not cover everything, a pension form nobody explains, and an allowance charge that arrives years late. These are the issues we fix:
Locum and out-of-hours income never declared correctly
Type 2 forms forgotten, late or completed with the wrong tier
Annual Allowance charges triggered by a pay rise or promotion
Two or more employments producing the wrong tax code
Indemnity, GMC and course fees never claimed against tax
Payments on account arriving unexpectedly in January and July
Uncertainty over whether to set up a limited company
Why Salaried GPs Choose CruseBurke
Salaried GP finances take specialist knowledge. Our team already knows why your tax code is wrong, what a Type 2 form is for and how much of your locum income you should be putting aside. Here is what you get:
Type 2 Forms Handled
We complete and submit your Type 2 self assessment of tiered contributions each year so PCSE has an accurate record of your pensionable pay.
Every Allowable Expense Claimed
GMC and indemnity fees, BMA and college subscriptions, exams, courses, equipment and mileage — nothing left on the table.
NHS Pension Specialists
Pension input amount calculations, tapering checks and Scheme Pays advice before an Annual Allowance charge becomes a problem.
Locum Income Made Simple
Clear records, easy invoicing and an honest answer on sole trader versus limited company for the sessions you pick up.
Deadlines Handled for You
Returns and forms filed on time with reminders well in advance, so late filing penalties and interest never happen.
Fair, Fixed Fees
One agreed monthly or annual fee, quoted up front, with unlimited telephone and email support included.
Our Simple 3-Step Process for Salaried GPs
Sorting out tax is not why you went into general practice. Our three-step process gets you set up quickly and keeps you informed all year:
1. Initial Consultation (It’s Free):
We begin by getting to know your practice and understanding your unique needs. This step ensures we have a clear picture of your operations and your goals.
2. Customised Plan:
Based on our initial discussion, we create a personalised plan designed specifically for you. The aim is to keep everything organised and easy to follow. You can rest assured that your numbers are being handled with expert precision.
3. Ongoing Support & Updates:
From there, we take care of the ongoing work and keep you updated with reports. You’ll always know what’s happening, and we’re always here to answer your questions, ensuring you have a clear picture of your financial health at all times.
What Makes CruseBurke Different
Chartered, experienced and genuinely specialised in healthcare. Here is what working with us looks like in practice:
Technology Driven
We use Xero, Quickbooks, Sage & many other online software.
Dedicated Medical Accountant
Meet, call or email the same qualified accountant who knows your practice and your pension position.
Unlimited Support
Free telephone & email support
throughout the year.
Experienced Team
Our team have over 100 years of combined experienced.
Free - Email Reminders
Never Miss any deadline with our automated email reminders.
Yes, We Are Chartered!
We’re an ICAEW, ACCA & AAT accredited Firm.
How to Switch to Our Salaried GP Accountants
Take a back seat and let our specialist healthcare accountants handle everything. Switching part way through the tax year is straightforward and you never need to speak to your old accountant:
Get in touch
Reach out to us, and we’ll discuss your needs and how we can help your healthcare practice thrive.
Letter of Engagement
We’ll send over a simple letter to formalise our partnership and get everything in motion.
Previous Accountants
If you're switching, we’ll take care of contacting your previous accountants to make the transition smooth.
We Do the Rest
From there, sit back and relax. We’ll manage your accounts, taxes, and everything in between, keeping your practice running smoothly.
FAQs about Accountants for Salaried GPs
Do salaried GPs need to file a self assessment tax return?
If your only income is a PAYE salary from one practice, you may not need to. In practice most salaried GPs do, because of locum sessions, out-of-hours work, appraisal or teaching fees, medico-legal reports, rental income or a higher rate pension charge. If you have any income outside PAYE, a return is almost certainly required.
What is a Type 2 form and do I have to complete one?
The Type 2 self assessment of tiered contributions is an annual declaration to PCSE confirming your pensionable NHS earnings and the contribution tier you should have paid. Every salaried and locum GP who is a member of the NHS Pension Scheme must submit one. Missing them causes contribution errors that can take years to unpick.
What expenses can a salaried GP claim?
GMC registration, medical indemnity or defence organisation fees, BMA and royal college subscriptions, professional journals, courses and exams relevant to your role, clinical equipment, and mileage where you travel between practice sites. Costs reimbursed by your employer cannot also be claimed.
I have two employers this year. Why is my tax wrong?
HMRC usually applies your full personal allowance to one employment and a BR or D0 code to the other, which frequently under or over-collects. We reconcile every P60 and P45 on your return so the final position is right, and we can ask HMRC to correct the coding for the following year.
Should I set up a limited company for my locum sessions?
Sometimes, but not always. A company can be more tax efficient if you retain profits, but locum work performed through a company is not pensionable in the NHS scheme and may fall inside IR35. We compare both routes using your actual figures before you decide.
How much tax should I set aside from locum income?
As a general rule, higher rate taxpayers should reserve around 40 to 45 per cent of gross locum income for income tax and National Insurance, plus something for payments on account in the first year. We give you a personalised figure once we have seen your numbers.
What is the Annual Allowance and why does it affect GPs?
The Annual Allowance limits the tax-relieved growth in your pension each year. In a defined benefit scheme like the NHS scheme, a pay rise increases the value of all your past service, so growth can far exceed your actual contributions. Salaried GPs with additional income can also be caught by tapering.
Can I use Scheme Pays to settle an Annual Allowance charge?
Usually yes. Scheme Pays lets the NHS Pension Scheme settle the charge in exchange for a reduction in your eventual benefits. There are deadlines and a mandatory versus voluntary distinction, so we calculate the position early and tell you which election applies.
Do you deal with HMRC on my behalf?
Yes. We register as your agent, handle correspondence, respond to enquiries and deal with coding notices, penalties and payment arrangements so you are not sitting on hold between clinics.
How much do accountants for salaried GPs cost?
Fees start from a modest fixed annual amount for a straightforward salaried GP return and rise if you have locum income, a limited company or complex pension work. You get a fixed quote before we start and it includes unlimited support through the year.
Can you take over from my current accountant mid-year?
Yes. We contact your existing accountant, request professional clearance and collect the handover information ourselves. You do not need to have an awkward conversation with anyone.
Do you only act for salaried GPs in London?
No. Our office is in Morden, South London and we act for many London GPs, but we work with salaried GPs across the UK using cloud software, video meetings and electronic signatures.