Medical & Healthcare Accounting: What to Look For
Healthcare professionals have some of the most complex personal tax positions in the UK. NHS pension annual allowance calculations, locum expense claims, private practice income alongside NHS employment, partnership accounting for GP surgeries, associate dentist arrangements, and medical insurance considerations all require specialist knowledge. A medical accountant understands the NHS pension tax charge trap (where exceeding the annual allowance triggers a tax charge that can erode the pension benefit), the specific expenses HMRC allows for clinical professionals, and the partnership structures common in general practice.
General guidance reviewed 12 July 2026 · How we review content
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Medical & Healthcare FAQs
Do I need a specialist medical accountant?
Specialist experience can be valuable where NHS pension growth, locum work, private practice, partnership accounts, or mixed employed and self-employed income are involved. Ask specifically how the firm handles your role and pension scheme.
What expenses can locum doctors claim?
Locums can typically claim travel to temporary workplaces (if each engagement is under 24 months), professional subscriptions (GMC, MDU/MPS, BMA, Royal College fees), equipment (stethoscopes, medical bags), CPD costs, and professional indemnity insurance.
How does the NHS pension annual allowance work?
The NHS pension is a defined benefit scheme where the growth in your pension value counts toward the annual allowance (currently £60,000). High-earning clinicians can exceed this and face a tax charge. The Scheme Pays facility allows you to pay the charge from your future pension, but this needs careful modelling.
Choosing an accountant for medical & healthcare needs?
Use the checks in this guide, browse public-record listings, and confirm relevant experience directly before appointing a firm.