Specialist Accountants for GP Registrars, GP Trainees & Newly Qualified GPs
GP training is the point where your finances stop being simple. You move between hospital posts and training practices, your tax code follows you badly, you pay for exams and courses yourself, and towards the end of ST3 you start picking up locum sessions that HMRC will expect to see declared. Get the structure right now and you avoid years of unpicking it later. Our accountants for GP registrars set it up properly from day one for a small fixed fee.
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We work with GP trainees from ST1 through to the first substantive post after CCT. The tax issues change at every stage, and so does the advice.
Multiple trusts and tax codes in one year, emergency coding refunds, relocation costs, exam fees and a simple record-keeping system that takes minutes a month.
Training practice payslips, the GP trainee supplement, MRCGP exam and course costs, and the switch from Type 2 arrangements as your NHS pension record develops.
Registering with HMRC, deciding between sole trader and limited company, invoicing templates, tax reserves and GP Locum A and B forms so early sessions still count for pension.
Choosing between salaried, locum and partnership routes, modelling the take-home and pension outcome of each, and setting up the right structure from the start.
Every service below is built around the reality of GP training — rotating posts, self-funded exams and the first taste of self-employed income — not around a generic small business template.
We register you with HMRC at the right time, prepare your first return and explain exactly what you owe and when, so nothing arrives as a shock.
GMC registration, medical indemnity, RCGP subscriptions, MRCGP exam fees, courses and equipment reviewed and claimed, including backdated claims for earlier years.
Sole trader or limited company advice, invoicing templates, mileage records, a realistic tax reserve and IR35 guidance for agency and trust bookings.
How training service builds your pension, which locum work is pensionable, Locum A and B forms, and Type 2 declarations once you finish training.
A side-by-side comparison of salaried, locum and partnership income after tax, pension and expenses, so your first big career decision is made on real numbers.
GP registrars run into tax problems most trainees in other professions never meet: constant changes of employer, self-funded professional costs and an unexpected step into self employment. These are the issues we fix:
Emergency tax codes on every rotation and unclaimed refunds
Exam, course and indemnity costs never claimed for relief
First locum sessions not registered with HMRC in time
No tax reserve set aside from early self-employed income
Locum sessions missed for NHS pension purposes
Student loan repayments deducted incorrectly
No plan for the salaried, locum or partnership decision
Trainee finances take specialist knowledge. Our team already knows how a training practice payslip works, what the GP trainee supplement is and which exam costs HMRC will accept. Here is what you get:
Genuinely low fixed fees while you are in training, with unlimited telephone and email support included so you never avoid asking a question.
GMC, indemnity, RCGP and BMA fees, MRCGP exams, courses, equipment and qualifying travel, with backdated claims where relief was missed.
We reconcile every rotation, reclaim tax overpaid on emergency codes and get your coding right for the following year.
Registration, invoicing, record keeping and tax reserves set up before your first session, not scrambled together the following January.
Clear guidance on how training service, locum sessions and Locum A and B forms affect your pension record.
Real numbers behind the salaried, locum and partnership decision so your first post-CCT move is the right one financially.
Training is demanding enough. Our three-step process gets you set up quickly and keeps you informed all year:
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.
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.
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.
Chartered, experienced and genuinely specialised in healthcare. Here is what working with us looks like in practice:
We use Xero, Quickbooks, Sage & many other online software.
Meet, call or email the same qualified accountant who knows your practice and your pension position.
Free telephone & email support
throughout the year.
Our team have over 100 years of combined experienced.
Never Miss any deadline with our automated email reminders.
We’re an ICAEW, ACCA & AAT accredited Firm.
Take a back seat and let our specialist healthcare accountants handle everything. Starting with us, or switching part way through the year, is straightforward:
Reach out to us, and we’ll discuss your needs and how we can help your healthcare practice thrive.
We’ll send over a simple letter to formalise our partnership and get everything in motion.
If you're switching, we’ll take care of contacting your previous accountants to make the transition smooth.
From there, sit back and relax. We’ll manage your accounts, taxes, and everything in between, keeping your practice running smoothly.
If you are purely employed by a trust or training practice you may not need one every year. Most registrars benefit once they start locum sessions, want to reclaim relief on exams and professional fees, or need their rotation tax codes untangled. The fee is usually far less than the tax recovered.
Exam and course costs are assessed on whether they maintain and update skills required in your current role rather than acquire an entirely new qualification, so treatment varies. GMC registration, medical indemnity and RCGP subscriptions are much more straightforward. We review each cost and claim what is properly allowable.
You must tell HMRC by 5 October following the end of the tax year in which your self-employed income began, but registering as soon as you take your first session is far safer and lets us set up your records immediately.
For most registrars a reserve of around 30 to 40 per cent of gross locum income covers income tax and National Insurance, with more needed in the first year because of payments on account. We give you a personalised percentage once we have seen your figures.
Freelance GP locum work in a GMS or PMS practice can be pensioned using GP Locum A and B forms submitted within strict time limits. Work through your own limited company generally cannot. We tell you which of your sessions qualify and how to get the forms in on time.
Because each rotation is treated by HMRC as a new employment and the P45 often arrives after the first payroll run. The result is usually an overpayment. We reconcile the year and reclaim it rather than waiting for HMRC to notice.
Rarely while you are in training. Occasional locum sessions on top of a salary are usually simpler and cheaper as sole trader income, and a company would remove those sessions from NHS pension. Once your locum income becomes substantial, it is worth revisiting.
Some trusts reimburse relocation and excess travel under their own policies, which is normally the first place to look. Where costs are not reimbursed, the tax position depends on whether the site is a temporary workplace, so we assess each placement.
Repayments are deducted through payroll based on each employment separately, which can under-collect across rotations, and any self-employed income is picked up through your tax return. We calculate the correct total so there is no surprise adjustment.
We keep trainee fees deliberately low, with a fixed annual price for a straightforward return and a small additional amount if you have locum income and bookkeeping. You get the quote before any work starts.
Yes, and it is one of the most valuable things we do. We model each route on realistic sessions and rates, allowing for tax, pension, expenses and holiday, so you can see the true take-home difference rather than comparing headline rates.
Yes. Our office is in Morden, South London but we work with GP trainees across the UK using cloud software, video meetings and electronic signatures.
Please double-check the figures before you act. The tax, NHS pension and accounting information on this page is general guidance for UK doctors and healthcare professionals, not personal advice. Tax rates, allowances, thresholds and NHS pension rules change regularly, including at each Budget and at the start of every tax year on 6 April. Training grade pay scales, study-expense rules and pension tiers change with each pay round. Always cross-check any rates or figures against HMRC, the NHS Business Services Authority and the latest Budget announcements, or speak to one of our qualified accountants before acting. CruseBurke cannot accept liability for decisions made solely on the basis of this page. Last reviewed: August 2026.
