Self Assessment Tax Returns for Salaried GPs

Who needs to file a Self Assessment tax return?

Many salaried gps must file a Self Assessment return: you need one if you have untaxed income such as private, locum or self-employed work. A high PAYE salary alone does not require Self Assessment for 2026/27; check HMRC's current criteria and any notice to file. The online filing and payment deadline is 31 January after the tax year ends. Under the non-MTD rules, late filing normally triggers an initial £100 penalty, with further penalties for longer delays. A different regime applies from the tax year you join MTD for Income Tax.

What documents do I need for my return?

You typically require P60s, P11D forms, interest certificates, and records of all business income and expenses. Medical.Accountants provides a tailored checklist based on your specific healthcare role. We will request these details during our onboarding process. Providing comprehensive documentation ensures your tax position is accurately calculated.

When is the deadline and what are the penalties?

Many salaried gps must file a Self Assessment return: you need one if you have untaxed income such as private, locum or self-employed work. A high PAYE salary alone does not require Self Assessment for 2026/27; check HMRC's current criteria and any notice to file. The online filing and payment deadline is 31 January after the tax year ends. Under the non-MTD rules, late filing normally triggers an initial £100 penalty, with further penalties for longer delays. A different regime applies from the tax year you join MTD for Income Tax.

Help with this question: HMRC Enquiries, Penalties & Late Returns for Doctors & Healthcare Professionals

What are payments on account?

Payments on account are advance payments towards your next Self Assessment bill, normally due on 31 January and 31 July. Each is usually half the previous year’s relevant Income Tax and Class 4 National Insurance bill, excluding Capital Gains Tax and student loans. Exceptions apply where the bill is below £1,000 or over 80% was collected at source.

Can my accountant file for me?

Yes, a chartered accountant can act as your authorised agent to file returns with HMRC. Medical.Accountants manages the entire submission process once you have reviewed and approved the figures. We use secure software to ensure your data is handled safely. This service is included within our agreed fixed fees.

How are NHS pension charges reported on my return?

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.

Help with this question: NHS Pension Tax & Annual Allowance for Salaried GPs

Can I amend a return after filing?

You can generally amend a Self Assessment return within 12 months of the 31 January filing deadline. This allows you to correct errors or include forgotten information. Medical.Accountants can assist in reviewing previous submissions to ensure accuracy. Tax refunds can be claimed for up to four previous tax years.

How much does an accountant charge for a tax return?

Our packages for salaried gps 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 NHS doctors need to file a Self Assessment tax return?

Many salaried gps must file a Self Assessment return: you need one if you have untaxed income such as private, locum or self-employed work. A high PAYE salary alone does not require Self Assessment for 2026/27; check HMRC's current criteria and any notice to file. The online filing and payment deadline is 31 January after the tax year ends. Under the non-MTD rules, late filing normally triggers an initial £100 penalty, with further penalties for longer delays. A different regime applies from the tax year you join MTD for Income Tax.

Can I claim tax relief on GMC, BMA and royal college fees?

You can claim tax relief on costs incurred wholly and exclusively for your work: HMRC-approved professional fees such as GMC, NMC, GDC or HCPC registration and approved royal college and union subscriptions, uniform laundering, and business mileage between workplaces. Ordinary commuting and most exam or training costs for new qualifications are not allowable. Employees can claim back up to four tax years.

How far back can I claim a tax refund for professional fees?

You can claim tax relief on costs incurred wholly and exclusively for your work: HMRC-approved professional fees such as GMC, NMC, GDC or HCPC registration and approved royal college and union subscriptions, uniform laundering, and business mileage between workplaces. Ordinary commuting and most exam or training costs for new qualifications are not allowable. Employees can claim back up to four tax years.

Help with this question: Tax Refunds for Salaried GPs

What records must I keep?

You must keep records of all sales, business expenses, bank statements, and relevant tax documents. Digital record-keeping is increasingly necessary to satisfy MTD requirements. Records should generally be retained for at least six years. Medical.Accountants advises you on the best methods to capture and store these documents efficiently.

How quickly can you catch up late returns?

Timing depends on the scope of the work, completeness of your records and any information needed from HMRC, NHS Pensions or your previous accountant. We confirm the documents required and agree a realistic timetable before starting. Onboarding is separate from completing the review or filing outstanding returns; neither has a guaranteed turnaround.

Am I owed a tax refund?

You may be owed a tax refund if you have overpaid tax through PAYE or Self Assessment. Common reasons include unclaimed professional expenses or changes in clinical income levels. Tax refunds can generally be claimed for the four previous tax years. We review your historical filings to identify any potential overpayments.

Help with this question: Tax Refunds for Salaried GPs