29/09/2026
Specialist Accountants for GPs, Consultants & Locum Doctors
Accountants for Doctors in Lockerbie
Medical careers rarely come with a single, simple income stream. Whether you are a GP, hospital doctor, consultant, locum or private practitioner, our accountants for doctors in Lockerbie help you keep your financial records in order, stay on top of Self Assessment, and understand how NHS income, private fees and locum work are treated for tax. From bookkeeping and expense claims to tax planning, we provide practical, jargon-free support that fits around a demanding clinical schedule.
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Which Doctors Do We Support?
We work with doctors across the full range of working arrangements, because no two medical careers look the same. That includes GPs in partnerships or salaried roles, hospital doctors and consultants on NHS contracts, locum doctors moving between placements, private practitioners running their own clinics or practices, and doctors who combine NHS work with private or medico-legal income. A locum booking shifts, private fees and consultancy payments creates a very different set of records, deadlines and expenses to a single salaried post, and a doctor operating through a limited company faces different reporting obligations again. Your accounting needs also depend on whether you are employed, self-employed or both, how many income sources you have, whether you hold a partnership share, and what you claim as allowable professional expenses. We take the time to understand those details before advising on the right structure, records and tax position for your circumstances.
GPs
Accounting and tax support for GPs with NHS income, private work, practice interests or additional professional earnings.
Hospital Doctors
Support with Self Assessment, professional expenses and tax matters alongside employment income and other professional earnings.
Consultants
Accounting support for consultants managing NHS employment, private practice income, professional expenses and tax obligations.
Locum Doctors
Support with Self Assessment, locum income, allowable expenses, bookkeeping and relevant business structure considerations.
Salaried Doctors
Tax and accounting support for salaried doctors with additional professional income or expenses requiring reporting.
Private Practitioners
Accounting support for doctors providing private medical services through individual practices, partnerships or companies.
Accounting and Tax Services for Doctors
Our accounting support is built around the way doctors actually earn. For self-employed and locum doctors, that starts with Self Assessment tax returns that bring together NHS income, private medical fees, locum earnings and consultancy income into one accurate position, supported by bookkeeping that keeps invoices, expenses and mileage records organised throughout the year rather than in a rush before the deadline. We also prepare annual accounts and partnership accounts where doctors hold a share in a practice or other business, along with financial reporting that gives a clear view of profit, drawings and tax liabilities. Where a doctor runs a private practice, clinic or consultancy through a limited company, we can prepare statutory accounts, handle Corporation Tax, and advise on whether incorporation is appropriate for your circumstances. Payroll support is available for practices employing staff or paying a spouse or family member, and VAT advice and registration can be relevant where private income exceeds the registration threshold or where medical services fall outside the scope of VAT. Alongside compliance work, we provide tax planning that considers allowable professional expenses such as medical indemnity, professional subscriptions, training and professional development, equipment, and business travel, as well as pension contributions and the interaction between multiple income sources.
Self Assessment Tax Returns
Preparation and support for doctors with employment, locum, private practice or other taxable income.
NHS & Private Income
Help organising accounting records where income comes from NHS work, private services, locum assignments or other professional activities.
Accurate records built around the way GP practices, partnerships and locum doctors actually work, with cloud software set up for you.
Tax Planning for Doctors & Consultants
Incorporation reviews for private practice, profit extraction, capital allowances and timing of income to keep your effective tax rate down.
Locum Tax & IR35 Support
Contract and IR35 status reviews, limited company versus sole trader comparisons and expense claims for locums working across multiple trusts.
Accounting and Tax Challenges Doctors Commonly Face
Doctors often deal with a more complicated financial picture than their payslips suggest. Most of the difficulties come from having several income streams, several sets of records, and limited time to keep on top of either.
- Multiple income sources in one return: NHS salary, private fees, locum shifts, consultancy work and teaching can all need reporting together, and each may have different tax treatment. Getting the combination right avoids overpaying or triggering unexpected liabilities.
- Distinguishing employment from self-employment: PAYE income and self-employed income are taxed differently, and mixing them up can lead to incorrect returns or missed payments on account.
- Claiming the right professional expenses: Medical indemnity insurance, GMC and royal college subscriptions, specialist equipment, and professional development costs are only allowable where they meet the rules for your particular role and income source, so claims need checking rather than guessing.
- Travel and mileage records: Travel between sites, temporary workplaces and training venues is treated differently from ordinary commuting, and HMRC expects clear, dated records to support any claim.
- Record keeping through a busy year: Receipts, invoices, bank statements and expense evidence pile up quickly when you are working long hours, and missing records are one of the most common reasons claims are reduced.
- Business structure decisions: Whether to work as a sole trader, through a partnership or via a limited company affects tax, national insurance, administration and personal liability, and the right answer depends on your income levels and plans.
- Practice and partnership finances: Profit shares, drawings, capital accounts and fluctuating practice income require careful accounting, particularly where partners also hold separate NHS contracts.
- Pension and annual allowance considerations: Pension contributions interact with income from several sources, so it is worth reviewing your position rather than assuming a standard approach fits.
Why Doctors Choose CruseBurke for Accounting Support
Doctors come to CruseBurke because they want an accountant who understands medical income rather than one who has to have it explained from scratch. We recognise the difference between NHS payslips, private fee income, locum timesheets and consultancy invoices, and we know which expenses are typically claimable in a medical career and which are not. That understanding means fewer queries back and forth, clearer answers, and returns that reflect your actual working arrangements. We keep communication straightforward and jargon-free, explain what is due and when, and help you build a record-keeping routine that fits around clinical commitments rather than competing with them. Whether you are newly qualified and preparing your first return, a locum doctor working across several contracts, or a consultant with a private practice and a company structure to consider, our approach is to organise the detail first, then advise on tax planning and structure with your wider goals in mind. We do not apply a one-size-fits-all template, because doctors working in different ways genuinely need different support.
Healthcare Focus
We support GPs, locum doctors, consultants and other medical professionals with accounting and tax matters tailored to their individual circumstances.
Every Allowable Expense Claimed
GMC and indemnity fees, royal college subscriptions, exams, courses, equipment and mileage — nothing left on the table.
NHS Pension Specialists
We calculate your pension input amount, check tapering and advise on Scheme Pays before a charge becomes a problem.
IR35 & Locum Confidence
Status reviews on your engagements and a clear answer on limited company versus sole trader for your circumstances.
Deadlines Handled for You
Returns, accounts and payroll filed on time, with reminders well in advance so penalties never happen.
Fair, Fixed Fees
One agreed monthly fee, quoted up front, with no hourly billing and no surprise invoices.
Our Simple 3-Step Process for Becoming a Client
Getting the right accounting support in place should not add to your workload. The first step is an initial conversation where we establish how you work, whether that is NHS employment, private practice, locum shifts, consultancy, a partnership share, or a combination of several. We will ask about your income sources, your current structure, and what is already in place for bookkeeping and filings. The second step is a review of your accounting and tax requirements, including your Self Assessment position, any overdue or upcoming filings, the expenses you currently claim, your record-keeping arrangements, and whether your present structure still suits your circumstances. From there, the third step is putting appropriate support in place: agreeing which services you need, arranging access to your records, setting out what we require from you and when, and taking over the compliance work so that deadlines are managed on your behalf. If you are moving from another accountant, we can handle the handover and correspondence as part of that process.
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 for Doctors?
What sets our work with doctors apart is the way we join the pieces together. A doctor with NHS income, private fees and a limited company is not simply three separate tax returns, and treating them in isolation tends to create gaps and missed opportunities. We look at the whole picture: how income flows, which expenses are allowable against which income source, how drawings or dividends interact with PAYE, and whether your current business structure still makes sense as your career develops. Our compliance work, including Self Assessment, annual accounts, Corporation Tax, VAT and payroll, is handled with the same attention to detail, but it sits alongside practical advice on record keeping, professional expenses and pension contributions. We also keep the process realistic for people who cannot take calls during clinic hours, working with you in a way that suits your schedule and keeping explanations clear rather than buried in technical language.
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 Doctor Accountants
Take a back seat and let our specialist healthcare accountants handle everything. Switching part way through the 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
Any competent accountant can file a tax return, but medical income is not always straightforward. NHS pay, clinical excellence awards, private fees, locum income, medico-legal work and practice profit shares can each be taxed differently, and the interaction between them affects your position. An accountant familiar with these arrangements is better placed to ask the right questions, identify allowable expenses, and avoid errors that are easy to miss when a return is prepared without that context.
It depends on your total income, the level of your untaxed private earnings, and other factors such as pension contributions or high income child benefit charges. Many salaried doctors with modest private income do fall within Self Assessment, while others do not. The safest approach is to have your circumstances reviewed so you know whether a return is required, rather than assuming either way.
Locum work is usually treated as self-employment, which means you report income and expenses on a Self Assessment return and may be liable for Class 2 and Class 4 National Insurance depending on your profits and circumstances. Your NHS salary is taxed through PAYE. Because both sit within the same tax system, your overall income affects your tax bands and payments on account, so the two need to be looked at together rather than in isolation.
Common claims include medical indemnity insurance, GMC and royal college or specialist society subscriptions, professional development that maintains your existing expertise, specialist equipment needed for your work, and allowable travel and mileage. What is claimable depends on your role, your income source and whether an expense is wholly and exclusively for the work. Claims need to be supported by records, so keeping evidence as you go makes the process considerably easier.
Incorporation can suit some doctors, particularly where private or locum income is substantial and profits are retained or drawn in a planned way. It also brings additional obligations, including statutory accounts, Corporation Tax returns and payroll for any salary you take. Whether it is the right choice depends on your income levels, how much you need to draw, your pension position and your longer-term plans, so it is worth reviewing before making a change.
Partnerships require partnership accounts, a partnership tax return and individual returns for each partner, along with careful treatment of profit shares, drawings, capital accounts and any practice expenses. Where partners also hold separate income, such as locum or private work, that needs to be reported correctly alongside the partnership profit. We can support the practice and the individual partners so the two sides align.
We can work with doctors remotely, using secure digital sharing for records, documents and correspondence, which suits clinicians who cannot easily attend appointments during working hours. What matters most is that your records are complete and your deadlines are met, and that can be achieved without adding travel to an already full week.
Switching is usually straightforward. We confirm your details, contact your existing accountant for the professional clearance and handover information needed, review your prior filings and records, and then take over the work going forward. Most of the administration sits with us, and where a return or accounts deadline is approaching we will prioritise getting your position up to date.
Speak to an Expert
Juggling NHS Payslips, Locum Invoices and Self Assessment? Accountants for Doctors in Lockerbie Can Take It Off Your Desk
When income arrives from several directions, the admin builds up faster than most doctors have time to manage. CruseBurke helps doctors bring their NHS income, private fees and locum earnings together into accurate, well-organised records, with Self Assessment returns prepared on time and allowable professional expenses properly reviewed. If your paperwork has fallen behind or you are unsure whether your current structure still suits your circumstances, a straightforward conversation is a sensible starting point.