What to know before you decide
Tax on club, event and private clinic income
Health care by registered professionals is generally VAT exempt where its main purpose is protecting or restoring health. Cosmetic treatments, medicolegal reports and sales of goods are usually standard-rated. Mixed businesses need each income stream assessed, and the registration threshold applies to taxable sales only.
VAT Registration & Returns for Doctors & Healthcare ProfessionalsNHS Pension annual/tapered allowance
For 2026/27 the standard annual allowance is £60,000. It tapers where threshold income exceeds £200,000 and adjusted income exceeds £260,000, by £1 for every £2, to a minimum of £10,000. NHS pension growth is measured as a defined benefit input, so a pay rise or promotion can trigger a charge without any extra contributions. We run the calculation before the year ends and explain Scheme Pays where a charge arises.
NHS Pension Tax & Annual Allowance for Doctors & Healthcare ProfessionalsSole trader vs Ltd for private work
Health care by registered professionals is generally VAT exempt where its main purpose is protecting or restoring health. Cosmetic treatments, medicolegal reports and sales of goods are usually standard-rated. Mixed businesses need each income stream assessed, and the registration threshold applies to taxable sales only.
VAT Registration & Returns for Doctors & Healthcare ProfessionalsIndemnity and royal college fee relief
Allowable costs include HMRC-approved professional registrations and subscriptions, indemnity where you pay it, business mileage between workplaces and equipment used for work. Ordinary commuting and personal costs are not allowable. Employees claim through HMRC; the self-employed deduct costs in their accounts.