Specialist Accountants for Salaried GPs Across the NHS
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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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.
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.
Modelling the tax and pension impact of becoming a partner, capital contribution planning and a smooth switch from Type 2 to Type 1 superannuation.
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.
GMC registration, medical indemnity, BMA and royal college subscriptions, courses, exams, equipment, professional journals and mileage between sites — all claimed correctly.
Bookkeeping and invoicing for your locum sessions, a sole trader versus limited company comparison and IR35 guidance where an agency or trust is involved.
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
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:
We complete and submit your Type 2 self assessment of tiered contributions each year so PCSE has an accurate record of your pensionable pay.
GMC and indemnity fees, BMA and college subscriptions, exams, courses, equipment and mileage — nothing left on the table.
Pension input amount calculations, tapering checks and Scheme Pays advice before an Annual Allowance charge becomes a problem.
Clear records, easy invoicing and an honest answer on sole trader versus limited company for the sessions you pick up.
Returns and forms filed on time with reminders well in advance, so late filing penalties and interest never happen.
One agreed monthly or annual fee, quoted up front, with unlimited telephone and email support included.
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:
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. Switching part way through the tax year is straightforward and you never need to speak to your old accountant:
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 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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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. Salaried GP pay scales, employee pension contribution tiers and Type 2 certificate deadlines change each year. 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.
