Accountants for Healthcare in Bishopbriggs

The work covers the standard accounting and tax obligations of a healthcare professional or business, tailored to how clinical income is earned. That typically includes Self Assessment returns for clinicians with NHS and private income, annual accounts and Corporation Tax for limited companies and practices, bookkeeping, payroll for practice teams and locums, VAT returns where applicable, and tax planning around structure and profit extraction. It also involves the less visible work: keeping records organised, flagging deadlines, and advising on how a change in your working pattern might affect your tax position.

It is suitable for anyone earning income from clinical or care work, whether that is a single-handed practitioner or a multi-partner practice. That includes GPs, hospital doctors and consultants, dentists and dental associates, pharmacists, nurses and nurse practitioners, physiotherapists and other allied health professionals, psychologists, carers and care providers, plus private clinics and medical businesses operating as sole traders, partnerships or limited companies. If your income is a mix of employment, self-employment or company profit, specialist support is usually worthwhile.

Often yes, if you have income that PAYE does not cover. Private consultation fees, locum earnings, medico-legal or expert witness work, teaching income and rental or investment income generally need to be reported through Self Assessment, even when you also hold a salaried NHS post. There are also situations where HMRC requires a return for other reasons. The best approach is to review your total income position so you know whether a return is required and, if so, that it is prepared accurately and filed by the deadline.

NHS employment income is normally taxed through PAYE, with tax deducted at source, while private practice or locum income is usually self-employed trading income that you report yourself. On a tax return the two are combined to work out your overall liability, which is why PAYE alone can leave a shortfall — and why payments on account can arise. Keeping clean records of private fees, expenses and any practice profit share is essential to getting the calculation right.

Expenses must be incurred wholly and exclusively for the purposes of your work, so the answer depends on your circumstances. Common examples include professional body and registration fees, medical defence or indemnity insurance, mandatory CPD and training, specialist equipment and clinical clothing, business mileage, and a reasonable proportion of home running costs if you work from home. Costs with a personal element, such as ordinary clothing or general travel to a permanent workplace, generally do not qualify. We review expenses individually rather than applying blanket rules.

Not automatically. Many medical and dental services are exempt from VAT, but exemption does not mean VAT is irrelevant — you must still consider registration thresholds across all your taxable income, and services such as cosmetic treatments, retail sales, some dispensing activity and non-healthcare consultancy are usually standard rated. Where a business has both exempt and taxable income, partial exemption rules apply and input VAT recovery needs to be apportioned correctly. We can review your income streams and advise on registration, returns and recovery.

Yes. Practice payroll commonly includes salaried clinicians, administrative and reception staff, bank or agency workers and occasional locum payments, each with its own treatment. We can manage payslips, PAYE and National Insurance reporting, pension contributions including NHS pension and automatic enrolment duties, and the year-end submissions that follow. Locum arrangements in particular need care, since the correct treatment depends on whether the individual is engaged as an employee or genuinely self-employed.

Start with a conversation about your situation. We will ask about your role, your income sources, your current accountant or filing arrangements, and any concerns such as overdue returns, poor records or uncertainty about your structure. From there we review your accounts, tax position and bookkeeping setup to identify what needs attention, then agree a plan covering responsibilities, deadlines and the services you need. If you are switching accountants, we can liaise with your existing adviser and handle the handover.