Does exceeding £60,000 mean I must pay a charge?

Not always. Available carry-forward may cover some or all of the excess, and your applicable allowance must first be established.

Is pension tax advice the same as retirement investment advice?

No. We cover agreed tax calculations and reporting. Regulated financial advice on investment or pension choices requires an appropriately authorised adviser.

Are the NHS pension rules identical across the UK?

Tax annual allowance rules are UK-wide, but scheme administration and forms vary. Tell us which NHS pension scheme you belong to.

Tax & practice services

NHS pension annual allowance accountants

NHS pension tax calculations for doctors, dentists and consultants. Review pension input, taper, carry-forward and Scheme Pays using your actual statements.

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 quote Book 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 · Last reviewed: 8 October 2026 · Updated for the 2026/27 tax year

Key takeaways

Your actual working arrangements determine the tax treatment; choosing a package does not change your employment status.
Keep records for each income source and check the official guidance linked to the questions below.
Agree the accounts, returns and advisory work you need before accepting a written fixed-fee quote.

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 work	What we check	Support to explore
Employed or umbrella (PAYE)	Tax codes, eligible employment expenses and whether a tax return is needed.	Healthcare tax refund support
Genuinely self-employed	Business income and expenses, Self Assessment and MTD eligibility.	Healthcare Self Assessment service
Your own limited company	Company accounts, Corporation Tax, director income and off-payroll status where relevant.	Healthcare limited company accounts
Partnership	Practice accounts, allocated profit and each partner’s personal tax position.	Healthcare partnership accounts

Sound familiar?

Problems we fix for self-employed healthcare professionals

"My tax return is late and I'm worried about HMRC penalties."
"I got a tax bill I didn't expect and don't know why."
"HMRC has opened an enquiry and I don't know what to send."
"My mortgage lender wants SA302s and tax year overviews."
"My current accountant doesn't understand the NHS."
"I have a buy-to-let alongside my clinical income."

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

Urgent catch-up

We bring overdue returns up to date and talk to HMRC on your behalf.

Tax reserve plan

We tell you what to set aside each month so January holds no surprises.

Enquiry support

We handle HMRC correspondence and prepare the records they ask for.

Simple switching

We contact your old accountant and move your records for you.

How we help

Annual allowance checks

Review pension input amounts across relevant schemes rather than treating member contributions as pension growth.

Taper calculations

Calculate threshold and adjusted income using the required tax definitions, not gross salary alone.

Carry-forward review

Check unused allowance from the preceding three tax years and the conditions for using it.

Scheme Pays support

Review eligibility and election deadlines, with the long-term pension reduction explained.

What to know before you decide

The 2026/27 annual allowance: two income tests

The standard annual allowance is £60,000. Taper can apply when threshold income exceeds £200,000 and adjusted income exceeds £260,000. The allowance reduces by £1 for every £2 of adjusted income above £260,000, down to a £10,000 minimum at £360,000. These definitions include specific adjustments; earning more than £200,000 does not by itself prove a charge. Carry-forward and other applicable allowances must also be checked.

NHS Pension Tax & Annual Allowance for Doctors & Healthcare Professionals

Defined-benefit growth is not your contribution total

For an NHS defined-benefit pension, the pension input amount is based on the calculated growth in benefits, not simply your payslip deductions. Other pension schemes may also count towards the annual allowance. Compare statements, service changes and relevant remedy information before concluding that a charge is due. Scheme Pays can fund an eligible charge through a reduction in future benefits; it is not a tax waiver or automatically the best option.

Your questions answered

What is carry forward?

Carry forward allows you to use unused pension annual allowance from the three previous tax years. This can increase your current year contribution limit beyond the standard £60,000 allowance. You must have been a member of a registered pension scheme during those prior years. It is a vital tool for clinicians managing their NHS pension growth.

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

Can I reduce future charges?

Future tax charges can often be managed through proactive planning and utilising available allowances. This might involve reviewing your pension contributions or business structure. The NHS annual allowance is currently £60,000, though this tapers for high earners. We help you understand how these legislative limits apply to your projected healthcare income.

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What is the McCloud remedy and how does it affect me?

The McCloud remedy addresses age discrimination in public service pension schemes, including the NHS pension. It allows eligible members to choose between different scheme benefits for the remedy period. This choice can impact your tax position and annual allowance calculations. We recommend reviewing your pension statements annually to monitor for potential tax charges.

Help with this question: NHS Pension Tax & Annual Allowance 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 healthcare professionals

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 healthcare professionals 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 healthcare professionals 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 healthcare professionals

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 healthcare professionals

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.

Illustrative refund amount (£)

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

01
Free call
A 15-minute chat about your income, structure and deadlines.
02
Onboarding in 48 hours
We set up your records, software and HMRC agent access.
03
We handle the rest
HMRC, NHS Pensions and every deadline, with reminders before each one.

Free resource

Get the deadline calendar free

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

Your questions, answered

Does exceeding £60,000 mean I must pay a charge?: Not always. Available carry-forward may cover some or all of the excess, and your applicable allowance must first be established.
Is pension tax advice the same as retirement investment advice?: No. We cover agreed tax calculations and reporting. Regulated financial advice on investment or pension choices requires an appropriately authorised adviser.
Are the NHS pension rules identical across the UK?: Tax annual allowance rules are UK-wide, but scheme administration and forms vary. Tell us which NHS pension scheme you belong to.

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

NHS Pension Tax & Annual Allowance for Doctors & Healthcare Professionals Accountants for doctors and GPs in the UK Accountants for surgeons and specialist consultants Locum doctor accountants: tax, IR35 and NHS pensions

Accountants for healthcare professionals Healthcare 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 guidance

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