Clear, specialist tax advice for doctors, GP practices and locums
Doctors
Practical, commercially minded advice for doctors and medical practices
Shipleys Tax advises doctors, GP practices, locums, consultants, registrars, clinics and pharmacy-linked healthcare businesses on tax, accounts and wider structuring issues. We combine practical sector knowledge with strong tax expertise, helping medical professionals stay compliant, plan ahead and make better commercial decisions.
The healthcare sector continues to face pressure on margins, administration and changing operating models. Good advice is not just about annual accounts — it is about helping you protect income, manage tax efficiently and structure matters sensibly as your practice or professional activity evolves.
Select a section below to explore the areas we advise on.
Support for GP practices, partners and practice managers
We advise GP practices and GP partners on the accounting, tax and structural issues that arise in day-to-day practice life and as the wider primary care landscape evolves. Our role is not simply to prepare annual accounts, but to help you keep the financial side of the practice organised, compliant and commercially well managed.
We understand that partners and practice managers need advice that is practical, responsive and grounded in how practices actually operate. That includes the interaction between practice accounts, partners’ personal tax positions, drawings, NHS pension matters and wider business planning.
We can help with:
- Annual accounts for GP practices and related entities
- Partnership tax returns and partners’ personal tax returns
- Projected profits, tax liabilities and drawings planning
- NHS pension and superannuation related tax matters
- Dispensary accounting and related support where relevant
- Bookkeeping, payroll and routine financial administration
- VAT and wider tax issues affecting practice operations
- Advice on structure, profit extraction and related planning issues
Why specialist knowledge matters
- GP practices operate within a distinct funding and contractual environment
- Partner taxation, drawings and profit allocations need joined-up handling
- NHS pension and superannuation issues can have wider personal tax consequences
- Changes in operating model, staffing or service lines can create tax and VAT issues if not reviewed early
- Good advice should support both compliance and longer-term planning
How we work
We aim to provide continuity of contact, timely delivery and prompt responses to routine queries, while also identifying wider planning opportunities where appropriate. That may include reviewing the tax position of the partners personally, considering the treatment of related income streams, and helping the practice make decisions with a clearer understanding of the financial and tax implications.
We are happy to act for practices across the UK, from smaller traditional partnerships through to larger and more complex medical businesses.
Practical support for self-employed doctors and locums
We act for GP locums, hospital consultants, registrars and other medical professionals who need clear tax and accounts support without unnecessary complexity. Our role is not just to file returns, but to help you stay compliant, understand what matters, and avoid missing planning opportunities as your income grows.
We can help with:
- Annual accounts and Self Assessment support for self-employed locums and consultants
- Allowable expenses reviews and record-keeping support
- Tax payment planning and cashflow guidance
- Superannuation and NHS pension related tax issues
- MTD for Income Tax readiness and ongoing compliance support
- Incorporation and company structure reviews where appropriate
Making Tax Digital for Income Tax: from 6 April 2026, self-employed individuals and landlords with qualifying income over £50,000 are required to join MTD for Income Tax. The threshold is scheduled to reduce to over £30,000 from 6 April 2027 and over £20,000 from 6 April 2028. If you are a GP locum or consultant trading personally, this is likely to become relevant either now or in the near future.
Choose the support package that fits your practice style
| Package | Best for | What is included | Fees |
|---|---|---|---|
| Bronze | Self-employed GP locums / consultants with straightforward affairs, usually below the current MTD threshold |
|
£495 + VAT |
| Silver | Those who want Bronze plus ongoing digital compliance support |
|
From £695 + VAT |
| Gold | Doctors who want ongoing compliance plus proactive planning |
|
From £895 + VAT |
| Platinum | Doctors operating through a limited company with up to 2 directors |
|
From £1,100 + VAT |
Fees are indicative starting prices and depend on complexity, record quality, number of income sources, pension/superannuation issues and whether bookkeeping or quarterly filing support is needed.
Not every doctor needs the same service level. Some locums simply want clean annual compliance. Others need quarterly support, planning around MTD, or advice on whether and when a company structure is worth considering. We tailor the engagement to the way you actually work.
Planning before key decisions are made
Tax planning usually works best before a major event or change. We help doctors and medical businesses look ahead and structure decisions properly, rather than trying to repair avoidable tax costs afterwards.
Areas we regularly advise on include:
- Practice and business structuring
- Incorporation of non-NHS or private income streams where appropriate
- Profit extraction planning
- Property tax issues affecting surgeries, investors and landlords
- Inheritance tax and succession planning
- Capital gains tax and business disposal issues
- Stamp Duty Land Tax and property transaction planning
- VAT issues affecting healthcare and related businesses
- Pharmacy-linked and wider healthcare group structures
Where there is a significant decision to be made, we prefer to review the commercial facts first and then advise on the most sensible, defensible and tax-efficient route.
Speak to a specialist doctor tax adviser
Whether you run a GP practice, work as a locum, or need strategic tax planning as a doctor or consultant, we can help you review the position and plan ahead with confidence.
