Medical.Accountants
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Tax guides

Buy-to-Let Tax for Doctors

Property income alongside NHS and private earnings. Expert UK guide for doctor landlords from ICAEW-regulated accountants. Updated for 2026/27.

Should a doctor buy property in a limited company?

A limited company can suit buy-to-let tax for doctors with substantial private or outside-IR35 income that is not all needed to live on, because profit is taxed at corporation tax rates and can be paid out over time. It brings extra accounts, payroll and filing costs, and NHS employment income cannot move into it. We model sole trader against limited company on your real figures first.

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

  • For buy-to-let tax for doctors, the choice between sole trader and limited company turns on profit level, how much income you draw, and whether your work is NHS employment, private practice or outside-IR35 locum work.
  • Making Tax Digital for Income Tax started on 6 April 2026 for sole traders and landlords with qualifying income above £50,000.
  • Practice and business valuations usually rest on adjusted sustainable profit and goodwill.

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 buy-to-let tax for doctors, 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

Mortgage interest restriction

This is one of the questions we work through with buy-to-let tax for doctors 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.

Mortgage References & SA302s for Doctors & Healthcare Professionals

Ltd company BTL

For buy-to-let tax for doctors, the choice between sole trader and limited company turns on profit level, how much income you draw, and whether your work is NHS employment, private practice or outside-IR35 locum work. A company can defer tax on retained profit but adds accounts, payroll and filing costs. We compare both on your figures before you decide.

MTD for landlords

Making Tax Digital for Income Tax started on 6 April 2026 for sole traders and landlords with qualifying income above £50,000. The threshold falls to £30,000 in April 2027 and £20,000 in April 2028. Qualifying income is gross self-employment plus property income; NHS salary is excluded. We set up compatible software and file the quarterly updates.

Bookkeeping & Making Tax Digital for Doctors & Healthcare Professionals

CGT on sale

Practice and business valuations usually rest on adjusted sustainable profit and goodwill. Clean accounts, clear contract income and documented normalisation adjustments support the price. We prepare figures for buyers, sellers and lenders.

Your questions answered

How is rental income taxed for higher-rate earners?

Buy-to-let tax for doctors 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.

Want us to check this for you? Get a free review →

Should doctors buy property through a limited company?

A limited company can suit buy-to-let tax for doctors with substantial private or outside-IR35 income that is not all needed to live on, because profit is taxed at corporation tax rates and can be paid out over time. It brings extra accounts, payroll and filing costs, and NHS employment income cannot move into it. We model sole trader against limited company on your real figures first.

Help with this question: Limited Company Accounts & Corporation Tax for Doctors & Healthcare Professionals

Want us to check this for you? Get a free review →

How does the mortgage interest restriction work?

Tax relief on residential property mortgage interest is restricted to the basic rate of income tax. Landlords cannot deduct mortgage interest from rental income to arrive at taxable profit. Instead, a tax credit is applied to the final tax liability. This restriction applies to individuals and partnerships, but not usually to limited companies.

Help with this question: Mortgage References & SA302s for Doctors & Healthcare Professionals

Want us to check this for you? Get a free review →

What if I have not declared rental income before?

Review the missing rental income and disclose it through the appropriate HMRC route. The years HMRC can assess depend on the circumstances; a four-year refund window is not a limit on undeclared tax. Calculate income, allowable costs, tax, interest and potential penalties. A voluntary disclosure can affect penalties but does not guarantee a reduction.

Want us to check this for you? Get a free review →

Does Making Tax Digital apply to landlords?

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. Buy-to-let tax for doctors 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.

Help with this question: Bookkeeping & Making Tax Digital for Doctors & Healthcare Professionals

Want us to check this for you? Get a free review →

What capital gains tax is due when I sell a rental property?

Capital gains tax is due on the profit made from the sale of a residential property that was not your main home. You must report and pay the tax within a specific number of days following completion. The rate depends on your total taxable income and the size of the gain. Deductions for original costs and improvements are permitted.

Want us to check this for you? Get a free review →

What is a CT600?

A CT600 is the corporation tax return that limited companies must submit to HMRC annually. It reports your company's income, expenses, and tax liability. The filing deadline is 12 months after the end of the accounting period it covers. Medical.Accountants prepares these returns as part of our comprehensive company service.

Check the official guidance · www.gov.uk

Help with this question: Limited Company Accounts & Corporation Tax for Doctors & Healthcare Professionals

Want us to check this for you? Get a free review →

How much corporation tax will my company pay?

For eligible companies, the small profits rate is 19% and the main rate is 25%, with marginal relief between £50,000 and £250,000. These thresholds are reduced for short accounting periods and associated companies. Some companies are excluded from the small profits rate. We calculate the liability using taxable profits and your company’s circumstances.

Check the official guidance · www.gov.uk

Help with this question: Limited Company Accounts & Corporation Tax for Doctors & Healthcare Professionals

Want us to check this for you? Get a free review →

How should I pay myself from my company?

Company directors typically receive a combination of a tax-efficient salary and dividends. The dividend allowance is £500 for the tax year. The personal allowance of £12,570 is available but begins to taper away once income exceeds £100,000. We provide bespoke advice to ensure your remuneration strategy is compliant.

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

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.

Get my fixed-fee quote

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

Should a doctor buy property in a limited company?
A limited company can suit buy-to-let tax for doctors with substantial private or outside-IR35 income that is not all needed to live on, because profit is taxed at corporation tax rates and can be paid out over time. It brings extra accounts, payroll and filing costs, and NHS employment income cannot move into it. We model sole trader against limited company on your real figures first.
How is rental income taxed for higher-rate doctors?
Buy-to-let tax for doctors 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.
How much does an accountant for doctor landlords cost?
Our packages for buy-to-let tax for doctors 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 doctor landlords 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. Buy-to-let tax for doctors 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.
How do I switch to Medical.Accountants?
Switching takes minutes on your side. You sign our engagement letter, we contact your previous accountant for professional clearance and records, and we take over HMRC and Companies House authorisations. You can switch mid-year; we pick up from the last filed return.

Speak to a specialist today

Leave your details and we'll call you back, or book a free review straight away.

Book a free 15-min tax review

Related healthcare expertise

Bookkeeping & Making Tax Digital for Doctors & Healthcare ProfessionalsLimited Company Accounts & Corporation Tax for Doctors & Healthcare ProfessionalsMortgage References & SA302s for Doctors & Healthcare ProfessionalsAccountants for doctors and GPs in the UKLocum doctor accountants: tax, IR35 and NHS pensions
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 property income (GOV.UK); HMRC Let Property Campaign; HMRC CGT on property.

Official guidance

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