As a doctor in the UK, your tax situation is unique. Between NHS employment income, private practice, locum work, and pension contributions, filing an accurate Self Assessment return can be complex and time-consuming — especially with the 2026 tax year changes. We specialise in Self Assessment for doctors, understanding the specific challenges you face: from IR35 and off-payroll working to private practice income and the NHS pension annual allowance.
As a doctor in the UK, your tax situation is unique. Between NHS employment income, private practice, locum work, and pension contributions, filing an accurate Self Assessment return can be complex and time-consuming — especially with the 2026 tax year changes.
We specialise in Self Assessment for doctors, understanding the specific challenges you face: from IR35 and off-payroll working to private practice income and the NHS pension annual allowance. Our ACCA-qualified accountants ensure you claim every allowable expense and tax relief you're entitled to.
Fixed-fee service available — no surprises, just expert support tailored to your medical career.
Whether you're in the NHS, private sector, or both, our specialist accountants understand the nuances of your income structure. We help all types of doctors with their Self Assessment returns:
Key considerations: NHS pension, on-call payments, and taxable benefits
Key considerations: Superannuation, premises costs, and partnership tax
Key considerations: IR35, agency fees, travel expenses, and self-employed status
Key considerations: Private practice income, limited company structures, and capital gains
Key considerations: Mixed income sources, research grants, and overseas work
Key considerations: Foreign income, double taxation, and remittance basis
Doctors face a unique set of tax challenges that generic accountants often miss. Here are the most common issues we help doctors resolve:
The NHS Pension Scheme is generous, but it can also create unexpected tax charges. If your pension growth exceeds the annual allowance (currently £60,000 for 2026/27), you may face a tax charge that must be self-assessed and paid through your tax return.
We help you calculate your pension growth, understand your tapered annual allowance (if you earn over £200,000), and plan to minimise these charges.
Most doctors have multiple income sources: NHS salary, private practice, locum work, teaching, and sometimes medical research. Each income stream may have different tax treatments, and failing to report any of them correctly can trigger HMRC penalties.
We consolidate all your income sources, ensure each is reported correctly, and identify opportunities to legally reduce your tax bill.
If you work through a limited company or agency, IR35 rules may apply. This is particularly relevant for locum doctors and those working through personal service companies.
We assess your IR35 status, ensure you're compliant with HMRC rules, and help you structure your work to minimise tax exposure.
Many doctors miss out on significant tax deductions because they don't know what they can claim. Common allowable expenses for doctors include:
If you're a GP partner, you're effectively self-employed for tax purposes, even though you work within the NHS structure. This means you need to complete a Self Assessment return, pay Class 4 National Insurance, and manage payments on account.
We help GP partners navigate partnership tax, allocate profits correctly, and plan for pension tax charges that commonly affect partners.
If you've worked overseas, held foreign investments, or have non-UK domiciled status, you may have complex foreign income reporting obligations. The UK has double taxation agreements with many countries, and we ensure you don't pay tax twice on the same income.
We start by understanding your specific situation — your income sources, employment structure, pension contributions, and any tax concerns. This helps us tailor our service to your needs.
We'll guide you on exactly what documents you need for your tax return — P60s, P11Ds, bank statements, expense receipts, and pension statements. We'll review everything to identify missing items.
For NHS pension members, we calculate your pension growth and check for annual allowance charges. If a charge applies, we help you pay it through your tax return or by requesting Scheme Pays from the NHS Pension Scheme.
We'll identify every allowable expense and tax relief you're entitled to, ensuring you pay the correct amount of tax — not a penny more.
Our ACCA-qualified accountants prepare your Self Assessment return, double-check all calculations, and submit it to HMRC before the deadline.
Tax doesn't end with the return. We provide year-round support for tax planning, penalty avoidance, and strategic advice to help you build wealth efficiently.
Dr. Sarah is a NHS Consultant Cardiologist based in London. She works 8 NHS sessions per week and runs a small private practice seeing patients one evening per week. Her income breakdown for 2025-26 was:
Dr. Sarah approached us because she was concerned about her tax position. She had received a Pension Annual Allowance charge notice from the NHS Pension Scheme and wasn't sure how to report it. She also felt she was paying too much tax but wasn't sure what expenses she could claim for her private practice.
She had been using a generic online tax service that couldn't answer her specific questions about NHS pension tax or private practice expense claims.
“I had no idea I could claim so many expenses for my private practice. The team at Right Tax Returns explained everything clearly, and they spotted the pension annual allowance issue before I even mentioned it. I now have peace of mind that my tax return is correct, and I'm paying the right amount of tax.”
— Dr. Sarah, NHS Consultant Cardiologist
💰 Total tax saved through our advice: £4,200
Note: If your income exceeds £100,000, your Personal Allowance is tapered. This is common for consultants and senior doctors.
Key change: The annual allowance has been fixed at £60,000 for 2026/27. However, pension growth is measured using the CPI (3.1% for 2026), which can affect your annual allowance calculation.
Important: Locum doctors working through agencies may be classified as self-employed for NI purposes, affecting which rates apply.
Tip: Don't leave your return to the last minute. Our deadline checker can help you stay on track.
Do I need to file a Self Assessment if I'm an NHS employee?
It depends on your income. If you have untaxed income (private practice, locum work, rental income, etc.), or if your total income exceeds £100,000, you must file a Self Assessment. Even if your only income is your NHS salary, you may not need to file unless you have other untaxed income.
How does the NHS pension annual allowance affect my tax?
If your NHS pension growth exceeds the £60,000 annual allowance, you may face a pension annual allowance charge. This is added to your taxable income and must be paid through your tax return. The charge is calculated as the excess pension growth multiplied by your marginal tax rate (typically 40-45%).
Can I claim travel expenses as a doctor?
Yes, you can claim travel expenses for journeys between work sites (e.g., between NHS hospitals or between NHS and private practice). However, you cannot claim for commuting from home to your main place of work. If you're a locum, you may be able to claim travel to different placements.
What expenses can I claim as a GP partner?
GP partners can claim a wide range of expenses, including practice premises costs, staff salaries, equipment, insurance, and professional subscriptions. You can also claim the cost of locum cover if you're absent due to illness or training.
How does IR35 affect locum doctors?
If you work as a locum doctor through a limited company, IR35 rules may apply. If HMRC determines that you're effectively an employee (even if operating through a company), you may face additional tax and National Insurance liabilities. We assess your IR35 status and help you structure your work to minimise risk.
Can I claim GMC and medical defence subscriptions?
Yes, GMC registration fees, medical defence union subscriptions (MDU, MPS), and other mandatory professional subscriptions are fully allowable expenses against your taxable income.
When is the deadline for doctors to file Self Assessment?
The online Self Assessment deadline is 31 January 2027 for the 2025-26 tax year. If you're filing a paper return, the deadline is 31 October 2026. We strongly recommend filing online by 31 January to avoid late filing penalties.
Do I need to register for Self Assessment as a new doctor?
If you're a new doctor entering the UK or starting a new income stream, you should register for Self Assessment by 5 October 2026. If you miss this deadline, you may face a £100 penalty.
We understand the NHS pension scheme, the annual allowance taper, and the specific expenses doctors can claim. Our team is trained in doctor tax matters — we don't treat you like a generic self-employed individual.
Unlike traditional high-street accountants who charge by the hour, we offer fixed pricing for our services. You know exactly what you're paying before we start work. No hidden fees, no unexpected bills.
All our returns are prepared and reviewed by ACCA-qualified accountants. You're not relying on an automated system or an unqualified assistant — you get professional expertise every step of the way.
With our fixed-fee model, you can ask as many questions as you need — without being charged for every email or phone call. We're here to support you throughout the year, not just during tax season.
We guarantee to file your return before the deadline. We'll never leave your return to the last minute, and we'll always keep you informed of our progress.
If HMRC questions your return, we handle all correspondence on your behalf. You don't have to face HMRC alone — we're your advocate and tax partner.
Ready to take the stress out of your Self Assessment?
Join hundreds of satisfied doctors who trust us with their tax returns. Our ACCA-qualified team understands the unique tax challenges you face — and we'll ensure your return is accurate, complete, and filed on time.
How it works: Complete our online form → Make advance payment → We handle your return with HMRC
Start Your Doctor Self Assessment →
📞 Have questions? Contact our specialist doctor tax team
We're qualified UK accountants who specialise in Self Assessment tax returns.
Our mission is simple: provide professional, accurate tax return preparation
at a fixed fee, delivered 100% online for your convenience.
Northgate House,
Upper Borough Walls,
Bath, BA1 1RG
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info@taxreturn-accountant.co.uk