01Partnership accounts
Year-end accounts for the practice, with a clear profit-share statement for every partner.
02SA800 and partner returns
The partnership tax return plus each partner's Self Assessment, prepared together so figures match.
03NHS pension certificates
Pensionable profit figures for Type 1 certificates, and Type 2 support for salaried and locum GPs.
04Payroll and PCN reporting
Practice payroll with NHS pension deductions, and clear reporting of PCN and ARRS income and costs.
Your questions, answered
- What does an accountant for GP practices do?
- An accountant for GP practices 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.
- What should GP practice accounts include?
- NHS contract income, including PCN, ARRS and UDA or orthodontic contract payments, must be accounted for in the period it is earned, with clawbacks provided for. Partners' profit shares and drawings are kept separate. Accurate accounts also drive the pension certificates each partner submits.
- How is PCN income accounted for?
- NHS contract income, including PCN, ARRS and UDA or orthodontic contract payments, must be accounted for in the period it is earned, with clawbacks provided for. Partners' profit shares and drawings are kept separate. Accurate accounts also drive the pension certificates each partner submits.
- How much does an accountant for GP practices cost?
- Our packages for GP practices 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 GP practices 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. GP practices 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.
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: GOV.UK: Basis period reform; NHSBSA: Information for practitioners; HMRC: VAT Notice 701/57.
Official guidance
