01Accounts and tax returns
Year-end accounts and Self Assessment or company returns for healthcare and locum recruitment agencies, filed on time.
02Fixed-fee advice through the year
Questions answered by your named accountant, without the clock running.
03VAT and payroll
VAT treatment reviewed line by line and payroll run with minimum-wage checks.
04Planning before deadlines
Payments on account, structure and pension checks reviewed ahead of 31 January.
Your questions, answered
- What does an accountant for healthcare and locum recruitment agencies do?
- An accountant for healthcare and locum recruitment agencies 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 nursing agencies charge VAT?
- An agency that only introduces carers or nurses, without supplying the care itself, normally charges standard-rated VAT on its fees. Agencies that supply nursing staff can sometimes treat the supply as exempt where specific conditions are met. The contracts and who directs the worker decide the treatment.
- Who is responsible for IR35 in agency chains?
- For locum engagements with NHS bodies, the hirer must decide IR35 status and issue a Status Determination Statement; the small-company exemption does not apply to public bodies. The test looks at control, substitution and mutuality of obligation in the actual working arrangement. You can ask the hirer to review a determination you disagree with, and it must respond within 45 days.
- How much does an accountant for healthcare and locum recruitment agencies cost?
- Our packages for healthcare and locum recruitment agencies 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 healthcare and locum recruitment agencies 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. Healthcare and locum recruitment agencies 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: HMRC VAT Notice 701/2 (welfare services); GOV.UK National Minimum Wage (travel time, sleep-ins); HMRC Employment Allowance; CQC registration guidance.
Official guidance
