Solaratax Limited · Doctors and locums · GPs
GP accountants — salaried, locum and partner files without the January scramble
General practice stacks NHS pay, QOF, locum sessions, partnership drawings and pension forms that are not the same as a hospital P60. We keep the practice and the personal return in step, with a named accountant rather than a medical-sector mailshot.
GP files we see too late
- A salaried GP with extra locum sessions who never filed Self Assessment.
- Partnership accounts finished after the Type 1 certificate should have gone.
- Drawings taken with no estimate of the balancing payment.
- A Type 2 form missed while the tax return was filed on time.
How we work with GPs
- Salaried GPs: extra income, expenses and Type 2 on one named file.
- Locum GPs: the same locum service as hospital locums, with GP pension rules applied.
- Partners: practice accounts, profit shares, Type 1 certificates and personal returns together.
- PCN and federation income called out so it is not lost in the practice current account.
Salaried and assistant GPs
If the only income is one salaried post, you may not need a full package. The moment you add locum, private, property or a Type 2 obligation, we prepare the personal return and the pension form from the same records. Deadline for Type 2 is 28 February — we diary it separately from 31 January.
- Self Assessment when locum or other income sits beside PAYE
- Type 2 medical practitioner self-assessment
- Expense claims that are not already on the P11D
- Tax code checks when locum PAYE has been on an emergency code
GP partners
Partnership accounts, allocation of profits, superannuation and the Type 1 annual certificate are practice work. Each partner still needs a personal return. We either take the practice or work from accounts another firm has signed, but we will not guess a profit share.
- Year-end accounts and tax computations for the partnership or company
- Type 1 certificates for partners
- Personal returns for each partner who instructs us
- Advice on drawings so January is not a shock
Locum GPs
A locum GP is still a locum. Invoices, IR35, a company or Self Assessment, and often a Type 2 form. Use the locum doctor page for the day-to-day, and this page if the file is mixed with a salaried GP post.
What to send us at the start of a GP file
- Last partnership or practice accounts, if you are a partner
- P60s from every employer this tax year
- Locum invoices and a note of which sessions were pensionable
- The last Type 1 or Type 2 form you filed
- NHS pension annual summary
- Property or other income you already know about
Questions people ask
Write to enquiries@solaratax.co.uk or call 01615 314179 before 3pm for a same-working-day reply.
Speak to a Solaratax accountant about a medical file
Locums, GPs, consultants and NHS pension forms. Named accountant. UK-wide by video.
Related services
Solaratax provides tax and accounting services across Manchester, London, and the UK. 128 City Road, London, EC1V 2NX. 01615 314179.
Send an enquiry
The same form as our contact page. Write to enquiries@solaratax.co.uk or call 01615 314179 if you would rather not use the form.
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