Medical.Accountants
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Doctors & GPs

Tax for Doctors Returning to the UK

Specialist accountants for doctors returning to the UK. Coming home: residence, overseas income and pension. Fixed fees, ICAEW-regulated. Free quote.

What does an accountant for doctors returning to the UK do?

An accountant for doctors returning to the UK prepares your accounts and tax returns, keeps you compliant with HMRC deadlines and advises on the decisions specific to your work: how income is structured, which expenses are allowable, VAT where it applies and, for NHS scheme members, pension tax. At Medical.Accountants the work is quoted as a fixed monthly fee, agreed in writing before we start.

Fixed fees, specialist healthcare accountants, and every HMRC and NHS Pensions deadline handled.

  • Fixed monthly fee — no surprises
  • Specialist in NHS pension and healthcare tax
  • Onboarding within 48 hours
Get my fixed-fee quoteBook a free 15-min tax review
  • ICAEW & ACCA regulated
  • 5,000+ clients served by ACCOTAX
  • Specialist healthcare accountants

Reviewed by Waqas Sagar ACA FCCA FMAAT, Founder of ACCOTAX, 18+ years' experience · Last reviewed: 8 October 2026 · Updated for the 2026/27 tax year

Medical.Accountants by ACCOTAX, ICAEW/ACCA-regulated chartered accountants, London, serving clients across the UK. Over 5,000 clients served.

Key takeaways

  • Your UK tax position depends on residence under the Statutory Residence Test.
  • For 2026/27 the standard annual allowance is £60,000.
  • The Self Assessment online deadline is 31 January after the end of the tax year, which is also when any balance and the first payment on account are due.

Free guide: The Doctor's Tax & NHS Pension Handbook 2026/27

Get the free guide

Which accountancy support fits your income?

Start with how you are paid. Different income sources can need different accounts, returns and expense checks.

How you workWhat we checkSupport to explore
Employed or umbrella (PAYE)Tax codes, eligible employment expenses and whether a tax return is needed.Healthcare tax refund support
Genuinely self-employedBusiness income and expenses, Self Assessment and MTD eligibility.Healthcare Self Assessment service
Your own limited companyCompany accounts, Corporation Tax, director income and off-payroll status where relevant.Healthcare limited company accounts
PartnershipPractice accounts, allocated profit and each partner’s personal tax position.Healthcare partnership accounts

Sound familiar?

Problems we fix for salaried and resident doctors

  • "I think I'm paying too much tax because of a wrong tax code."
  • "I've never claimed my GMC, BMA or royal college fees."
  • "My extra shifts and bank work are taxed wrongly."
  • "I don't know whether I need to file a tax return."
  • "I've received a pension annual allowance letter."

What it's costing you

Leaving it unfixed is rarely free

Overpaid tax
Unclaimed expenses and wrong tax codes mean paying more than you owe, year after year.
HMRC penalties and interest
Late returns attract automatic penalties, plus interest on tax paid late.
Lost evenings
Hours spent on forms, invoices and spreadsheets after a long shift.

General examples — your position depends on your own figures.

How we solve it

What we actually do for you

Refund claims

We claim back overpaid tax for up to four previous years.

Tax code checks

We check every employment and fix wrong codes with HMRC.

Self Assessment

Filed for you when you need one, and explained when you don't.

Pension statement review

We explain your annual allowance position in plain English.

How we help

01

Accounts and tax returns

Year-end accounts and Self Assessment or company returns for doctors returning to the UK, filed on time.

02

Fixed-fee advice through the year

Questions answered by your named accountant, without the clock running.

03

Making Tax Digital

Compatible software set up and quarterly updates filed where MTD applies.

04

NHS pension tax

Annual allowance and taper calculations, with Scheme Pays guidance where a charge arises.

What to know before you decide

Split year

Your UK tax position depends on residence under the Statutory Residence Test. In the year you arrive, split year treatment may limit UK tax on earlier overseas income. Double tax agreements prevent the same income being taxed twice.

Overseas pensions and income

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 Professionals

Foreign income regime [VERIFY]

This is one of the questions we work through with doctors returning to the UK at the start of every engagement. We look at your real income, contracts and records, set out the options in plain English and confirm the work and fee in writing.

First return

The Self Assessment online deadline is 31 January after the end of the tax year, which is also when any balance and the first payment on account are due. A second payment on account is due on 31 July. Late filing starts with a £100 penalty.

Your questions answered

How does the statutory residence test work?

The statutory residence test determines your UK tax status based on the number of days spent in the UK and your ties to the country. It involves automatic residence tests, automatic overseas tests, and the sufficient ties test. Your residency status dictates whether you are taxed on worldwide income or just UK-source income. It is a complex annual assessment.

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What is split year treatment?

Doctors returning to the UK pay income tax on taxable profit at 20%, 40% and 45%, plus Class 4 National Insurance on self-employed profit. Payments on account mean your first bill can include half of next year's tax too. Where income also comes from overseas, residence status and split year treatment decide what the UK taxes.

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Do I pay UK tax on overseas income?

Doctors returning to the UK pay income tax on taxable profit at 20%, 40% and 45%, plus Class 4 National Insurance on self-employed profit. Payments on account mean your first bill can include half of next year's tax too. Where income also comes from overseas, residence status and split year treatment decide what the UK taxes.

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What happens to my NHS Pension if I move abroad?

Most NHS doctors and many healthcare staff are members of the NHS Pension Scheme. Contributions are deducted through payroll, and locum or private work can count only through the correct forms. High earners should check the annual allowance each year, as pension growth can trigger a tax charge.

Check the official guidance · www.gov.uk

Help with this question: NHS Pension Tax & Annual Allowance for Doctors & Healthcare Professionals

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What should I do if I receive an NHS Pension Savings Statement?

Most NHS doctors and many healthcare staff are members of the NHS Pension Scheme. Contributions are deducted through payroll, and locum or private work can count only through the correct forms. High earners should check the annual allowance each year, as pension growth can trigger a tax charge.

Check the official guidance · www.gov.uk

Help with this question: NHS Pension Tax & Annual Allowance for Doctors & Healthcare Professionals

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How does double tax relief work?

Foreign Tax Credit Relief may reduce UK tax on income that has also been taxed overseas. Relief depends on the applicable treaty and UK rules and is generally limited to the UK tax on the same income. It may not repay all foreign tax. Keep evidence of overseas income, tax paid and your residence position.

Check the official guidance · www.gov.ukWant us to check this for you? Get a free review →

Do I need a tax return if I do private or medicolegal work on the side?

Medical reports produced mainly for legal, insurance or employment purposes are generally standard-rated for VAT, unlike treatment aimed at protecting or restoring health. If your medicolegal fees exceed the VAT registration threshold you must register and charge VAT on them. HMRC Notice 701/57 sets out the rules.

Check the official guidance · www.gov.ukCheck the official guidance · www.gov.uk

Help with this question: VAT Registration & Returns for Doctors & Healthcare Professionals

Help with this question: Self Assessment Tax Returns for Doctors & Healthcare Professionals

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Do I need to tell HMRC when I leave the UK?

Yes, you should inform HMRC when you leave the UK to live or work abroad to ensure your tax affairs are settled. This is usually done by submitting a P85 form or a final Self Assessment tax return. You may be entitled to a tax refund for the year of departure. Tax refunds can be claimed for the four previous years.

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What is the £100k tax trap and does it affect NHS doctors?

The tax trap occurs because the personal allowance of £12,570 is tapered away for income above £100,000. For every £2 earned over this threshold, £1 of allowance is lost. This creates a high effective marginal tax rate in that specific income band. Many senior NHS doctors fall into this bracket due to their total earnings.

Check the official guidance · www.gov.uk

Help with this question: Tax Planning & Reviews for Doctors & Healthcare Professionals

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How do I check my tax code is correct?

You should check your tax code via your Personal Tax Account or on your latest P60. Ensure the code reflects your current personal allowance of £12,570. Adjustments for professional fees or uniform laundry should be clearly visible. If your income exceeds £100,000, your personal allowance may be tapered away, affecting your code.

Help with this question: Tax Refunds for Doctors & Healthcare Professionals

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Quick quote

See what you could save — get a fixed fee in one working day

Three fields. No obligation. A specialist replies, not a sales team.

Packages for your working life

Accountancy packages for doctors

Self-employed income, a limited company, PAYE or a mixture: start with the support that matches how you actually work. We check your status and agree the scope and fee before starting.

Self-employed accountants for doctors packages

For genuine sole-trader income. We prepare your business accounts and Self Assessment, review allowable expenses and explain payments on account.

  • Sole-trader accounts and personal tax return
  • Allowable business expenses reviewed
  • Tax reserve and payment deadline guidance
  • MTD support scoped separately where required

Fixed fee quoted after a review

Discuss this package

Limited company accountants for doctors packages

For clinicians working through their own company. Choose Essential/Compliance, Core/Complete or Growth according to your accounts, bookkeeping and payroll needs.

  • Statutory accounts and Corporation Tax return
  • One director return for salary and dividends from the same company
  • Confirmation statement support; filing fee extra
  • Bookkeeping, VAT and payroll according to your chosen plan

Company packages from £45.83 + VAT / month

Compare company packages

Personal tax return packages for doctors

For employed clinicians, partners and people with mixed income who need a return. We check whether Self Assessment is required and reconcile the relevant income, expenses and pension tax information.

  • Self Assessment requirement checked
  • PAYE and other income reconciled
  • Eligible employment expenses reviewed
  • Pension tax work agreed separately where needed

Fixed fee quoted after a review

Discuss this package

Employment status is determined by the facts, not the package you choose. PAYE, umbrella and partnership arrangements may also apply. A limited company does not override IR35 or off-payroll rules, and not every employed clinician needs a tax return.

Overpaid tax?

Tax refund support for doctors

We review tax codes, eligible professional expenses and overpaid tax, then prepare a claim where you qualify. A refund is not guaranteed; HMRC decides the claim.

£249 + VAT

For refunds up to £5,000, our fee is £249 plus VAT. For refunds above £5,000, add 5% of only the amount above £5,000 to the £249 fee. VAT applies to the total professional fee.

Example: a £6,000 refund means £249 + £50 = £299 plus VAT.

Professional fee, excluding VAT

£249

Ask about a tax refund

This illustrates the fee only, not whether you qualify or how much HMRC will refund. We agree the claim scope and payment terms before work starts.

What's included

Limited company packages — compare what's included

Essential/Compliance

For locums, salaried GPs and dentists with a limited company

from £45.83 + VAT /month

  • FRS 105 or FRS 102 1A statutory accounts
  • Corporation tax return (CT600) and tax computation
  • Confirmation statement preparation and filing support
  • One director Self Assessment return
  • Deadline reminders ahead of every filing date

Core/Complete

For private practice, consultants and associate dentists

from £62.50 + VAT /month

  • Everything in Essential/Compliance
  • Monthly bookkeeping and bank reconciliation
  • Quarterly Making Tax Digital VAT returns
  • Director payroll with RTI filing and pension submissions
  • Quarterly review call on numbers and tax position

Growth

For clinics, dental practices and growing medical teams

from £75.00 + VAT /month

  • Everything in Core/Complete
  • Payroll for up to five employees

Prices exclude VAT. Making Tax Digital quarterly updates available as an add-on. Compare fees

Why clinicians trust us

Chartered accountants who know the NHS

  • ACCOTAX has served over 5,000 clients.
  • Regulated chartered accountants (ICAEW and ACCA).
  • Founded by Waqas Sagar ACA FCCA FMAAT, with 18+ years' experience.

Reviewed by Waqas Sagar ACA FCCA FMAAT

Chartered accountant and founder of ACCOTAX. Last reviewed October 2026.

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How it works

  1. 01

    Free call

    A 15-minute chat about your income, structure and deadlines.

  2. 02

    Onboarding in 48 hours

    We set up your records, software and HMRC agent access.

  3. 03

    We handle the rest

    HMRC, NHS Pensions and every deadline, with reminders before each one.

Free resource

Get the doctor expenses checklist free

Tell us where to send it and we'll email it to you.

Your questions, answered

What does an accountant for doctors returning to the UK do?
An accountant for doctors returning to the UK prepares your accounts and tax returns, keeps you compliant with HMRC deadlines and advises on the decisions specific to your work: how income is structured, which expenses are allowable, VAT where it applies and, for NHS scheme members, pension tax. At Medical.Accountants the work is quoted as a fixed monthly fee, agreed in writing before we start.
Do I pay UK tax on overseas income when I return?
Doctors returning to the UK pay income tax on taxable profit at 20%, 40% and 45%, plus Class 4 National Insurance on self-employed profit. Payments on account mean your first bill can include half of next year's tax too. Where income also comes from overseas, residence status and split year treatment decide what the UK taxes.
When does my UK tax residence restart?
It depends on your circumstances. Our team reviews your income, structure and records and confirms the right approach for doctors returning to the UK in writing as part of your fixed-fee service.
How much does an accountant for doctors returning to the UK cost?
Our packages for doctors returning to the UK start at £45.83 + VAT a month, with Core at £62.50 and Growth at £75 + VAT. The right package depends on your income sources, whether you trade through a company and any payroll, VAT or pension work. We confirm the exact fee in writing before any work begins, so there are no surprise invoices.
Do doctors returning to the UK need to comply with Making Tax Digital?
Making Tax Digital for Income Tax applies from 6 April 2026 to sole traders and landlords whose qualifying income (gross self-employment plus property income) is over £50,000, falling to £30,000 from April 2027 and £20,000 from April 2028. PAYE salary does not count. Doctors returning to the UK trading through a limited company or a partnership are not brought in yet. We set up compatible software and file the quarterly updates for you.

Speak to a specialist today

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Related healthcare expertise

Tax Refunds for Doctors & Healthcare ProfessionalsNHS Pension Tax & Annual Allowance for Doctors & Healthcare ProfessionalsVAT Registration & Returns for Doctors & Healthcare ProfessionalsAccountants for doctors and GPs in the UKNHS Pension Annual Allowance ExplainedIR35 for Locum Doctors & Nurses
Accountants for healthcare professionalsHealthcare tax questions answered

General information for the 2026/27 tax year, prepared from the official guidance linked below. It is not personalised tax or regulated financial advice. Rules and circumstances can change; confirm your position before acting.

Official sources referred to on this page: HMRC Statutory Residence Test (RDR3); HMRC split year treatment; NHSBSA pensions abroad; HMRC: claim tax relief for job expenses (P87); HMRC approved professional bodies list (List 3); NHSBSA Pension Savings Statements; HMRC tax codes guidance.

Official guidance

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