Accounting for GPs and consultants
Accountants for GPs and hospital consultants in Glasgow.
Specialist doctor accounting for Glasgow — ACCA-regulated, fixed-fee, with a named accountant on direct contact.
- Firm no. 4549994
- ACCA
- From, per month
- £35
- Named accountant
- 1:1
Countify for Glasgow doctors
Local context
that actually matters.
Glasgow is Scotland's largest medical employer: NHS Greater Glasgow and Clyde runs the Queen Elizabeth University Hospital, Glasgow Royal Infirmary and Gartnavel, and the city's GP practices serve over a million patients. Many consultants combine NHS sessions with private work at Nuffield Health Glasgow or Ross Hall, which turns a PAYE salary into a Self Assessment return with payments on account. Because Scottish doctors pay Scottish income tax and are in the Scottish NHS pension scheme, pay rises that cross £75,000, £100,000 or £125,140 need planning around both the tax bands and the annual allowance.
Sector context
What doctor accounting actually involves.
GP partners are self-employed members of a partnership and pay tax on their profit share through Self Assessment; salaried GPs and hospital consultants are employed through PAYE, often with private practice income on top. For Scottish doctors the recurring issues are the same: Scottish income tax at 42%, 45% and 48%, the Personal Allowance taper between £100,000 and £125,140, payments on account on private income, and the NHS pension — administered in Scotland by the Scottish Public Pensions Agency — where pension growth can exceed the annual allowance or the tapered allowance for high earners.
How we help Glasgow doctors
GPs and hospital consultant-specific scope, fixed fees.
GP partnership accounts
Partnership accounts and returns, profit-sharing and superannuation reconciliations, and each partner's Self Assessment.
Consultants with private practice
Private fees, medical defence and professional subscriptions on the return, and whether a company for private work is worth it.
NHS pension annual allowance
Pension input amounts checked against the standard and tapered annual allowance, carry-forward used, and scheme-pays elections where needed.
The £100,000 taper and planning
Pension contributions, Gift Aid and timing used to manage adjusted net income on Scottish rates.
Run the numbers
Calculators built for doctors.
£100k Tax Trap Calculator
The 60% / 69.5% band between £100k and £125,140, and the pension fix.
Pension Tax Relief Calculator
Basic/higher/additional rate relief, annual allowance, carry-forward note. Scottish rates supported.
Payments on Account Calculator
January and July Self Assessment instalments, including the first-year 150% shock.
Tax Calculator Scotland
Scottish income tax, NI and take-home pay for 2026/27, with a live rest-of-UK comparison.
Questions we hear weekly
GPs and hospital consultants FAQs.
Are GP partners self-employed?
Yes. GP partners are taxed as self-employed on their share of the partnership's profits, including their superannuable NHS income, and pay Class 4 National Insurance through Self Assessment.
Can a consultant put private practice income through a company?
It is possible, but NHS employment income cannot go through it, and pension, extraction costs and the effect on the NHS pension all need modelling. For many consultants the saving is smaller than it first appears.
What is the tapered annual allowance?
For high earners the £60,000 pension annual allowance reduces by £1 for every £2 of adjusted income over £260,000, if threshold income is over £200,000, down to a minimum of £10,000. NHS pension growth counts towards it.
Which professional fees can doctors claim?
GMC registration, medical defence or indemnity subscriptions, and membership of HMRC-approved professional bodies such as the BMA and the royal colleges. Employed doctors claim through their tax code or Self Assessment; partners deduct them in the accounts.
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- Switching is handled for you, including the professional clearance letter.
- A named accountant who knows your business, not a call queue.