Specialist GP Tax Accountants for Partners, Salaried GPs & Locums
General practice creates a tax position that almost nothing else does. Your income arrives as a share of partnership profits or a salary, your superannuation is deducted before you see it, your pension quietly generates its own tax charge, and any locum or out-of-hours work has to be declared separately. A GP tax accountant who understands profit shares, Type 1 and Type 2 certificates and the Annual Allowance will get all of that right and, more importantly, will tell you what to do about it before the year ends.
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We advise GPs across every working pattern in London and the wider UK. The tax planning that suits a partner drawing a large profit share is very different from the advice a portfolio GP needs.
Profit share planning, tax reserves and drawings policy, capital allowances on premises and equipment, and coordinated returns for the whole partnership.
Self assessment where PAYE does not cover everything, Type 2 declarations, professional expense claims and tax code corrections across multiple employers.
Sole trader versus limited company modelling, expense and mileage claims, payments on account planning and IR35 reviews for agency bookings.
Clinical sessions alongside teaching, appraisal, CCG or ICB roles, medico-legal work and private clinics, brought together into one coherent tax position.
Filing a return is the easy part. The value is in the review that happens while there is still time to change the outcome.
Partnership profit shares, salaried income, locum sessions and private fees reconciled into one accurate return, filed early so the liability never surprises you.
Type 1 certificates and estimates of pensionable profit for partners, Type 2 declarations for salaried and locum GPs, prepared alongside the accounts and submitted to PCSE.
Pension input amount calculations from your real profit figures, carry forward, tapering tests and Scheme Pays advice ahead of the election deadline.
Pension contributions, timing of income, equipment purchases, gift aid and adjusted net income planning reviewed before 5 April rather than reported afterwards.
Whether private services, training income or a subsidiary should sit in a limited company, with the tax, pension and administrative consequences set out plainly.
GPs meet tax problems that other high earners never do, largely because the NHS pays them through several routes at once. These are the issues we fix:
Profit share and drawings that never match the tax bill
Type 1 and Type 2 certificates late, missing or wrong
Annual Allowance charges arriving years after the event
Locum and out-of-hours income declared inconsistently
Loss of the personal allowance and a 60 per cent effective rate
Payments on account misjudged after a good year
Premises and capital allowance claims never made
GP tax is a genuine specialism. Our team prepares partnership accounts, superannuation certificates and partner returns week in and week out. Here is what you get:
Prior shares, drawings, tax reserves and current accounts explained clearly, so every partner knows their own position without a two-hour meeting.
Type 1, Type 2 and estimate of pensionable profit forms prepared with your accounts and submitted to PCSE every year without chasing.
Pension input amounts, carry forward and tapering calculated from actual figures, with Scheme Pays advice before the deadline rather than after it.
An annual review while decisions can still be changed, covering pension, timing, capital purchases and adjusted net income.
GMC, indemnity, RCGP and BMA fees, courses, equipment, mileage and use of home, claimed properly and backdated where relief was missed.
One agreed fee per partner or per practice, quoted up front, with unlimited telephone and email support included.
You did not join general practice to reconcile Open Exeter statements. 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 practice 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.
A GP partnership is tax transparent, so each partner is taxed personally on their share of the partnership profits through self assessment, regardless of what they actually drew during the year. Superannuation and any Annual Allowance charge sit on top. That gap between drawings and taxable profit is why a proper tax reserve matters so much.
It depends on your profit level and pension position, but many partners need to reserve around 40 to 45 per cent of profit share once income tax, National Insurance and payments on account are included. We calculate a personal figure for each partner and update it when profits move.
Often yes. Locum sessions, out-of-hours work, appraisal and teaching fees, medico-legal reports, an Annual Allowance charge or income above the child benefit threshold will all require one, even though your main income is taxed through PAYE.
A Type 1 certificate is completed by GP partners and single-handed GPs to declare pensionable profit for the year. A Type 2 form is completed by salaried and locum GPs to confirm the tiered contributions they should have paid. Both are submitted to PCSE and both affect your pension record.
Where the practice or the partners own the premises, allowances are usually available on integral features and fixtures such as heating, electrical systems, air conditioning and sanitary ware. Many practices have never had a proper claim prepared, and the relief can be substantial.
It cannot always be avoided, because pension growth follows your profits rather than your choices. What you can control is carry forward, the timing of additional income, personal pension contributions elsewhere and whether to use Scheme Pays. The key is calculating the position early rather than reacting to a late statement.
Core GMS and PMS income normally stays in the partnership, but training income, private services, medico-legal work or a property holding structure sometimes suit a company. The main drawback is that company income is not NHS pensionable, so we model both routes before recommending anything.
GMC registration, medical indemnity, RCGP and BMA subscriptions, courses and conferences, professional journals, clinical equipment, business mileage and a reasonable use of home allowance where you work from home. Costs already met by the practice cannot be claimed twice.
Usually because of payments on account. A rise in profits increases both the balancing payment for the year just ended and the two instalments for the following year, so a good year produces a disproportionate January bill. We forecast this well in advance.
Yes, and it is usually the most efficient arrangement. We prepare the partnership accounts and return, then each partner’s personal return, so the figures reconcile perfectly and nobody has to chase anybody for information.
We quote a fixed annual fee, usually per partner for personal work plus a practice fee for the accounts and certificates. The quote comes before any work begins and includes unlimited telephone and email support.
Yes. Our office is in Morden, South London and we act for GPs across England and Wales using secure cloud accounting, 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. GP superannuation tiers, income tax bands and self-assessment deadlines change from year to 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.
