Next Tax Source ✦ Specialisms ✦ United Kingdom
UK · Doctors & Locums

UK Tax For Doctors, Locums & Consultants

NHS, private practice and locum income, the annual allowance taper, and the pension tax trap that catches senior clinicians — handled, and signed by a chartered accountant.

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Medical professionals face some of the UK's most complex personal tax: mixed NHS and private income, locum work through a limited company or as a sole trader, and the notorious pension annual-allowance taper that hands senior consultants unexpected five-figure tax charges. Next Tax Source prepares your Self Assessment, structures locum and private income efficiently, and models the pension position before it bites — reviewed and signed by a chartered accountant.

What We Handle

Questions People Ask

Why did I get a huge pension tax charge?
The annual allowance tapers down (to as low as £10,000) for high earners, so NHS pension growth can exceed it and trigger a charge — often a surprise for consultants. We calculate your taper, check Scheme Pays, and plan around it.
Should I work as a locum through a limited company?
Sometimes — it can be efficient, but IR35 and the 2026/27 dividend changes narrow the gap, and agency/NHS engagements are often inside IR35. We assess each engagement rather than assume.
What expenses can doctors claim?
Medical indemnity insurance, GMC and royal college fees, training and exam costs, professional journals, and equipment used for work, among others. We make sure the allowable ones are claimed and the rest aren't.
Do I need to file a Self Assessment as an NHS doctor?
If you have private income, locum work, high income (over £100k), or pension tax charges, almost certainly yes. We confirm your position and file it correctly.

Every Filing, Signed By A Professional

We prepare it all to a ready-to-sign standard; a chartered accountant reviews and signs before anything is filed. Tell us your situation and we'll return a scoped proposal within one business day.

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