Accountants for locum doctors and dentists

Doctors, dentists and other clinicians can work through a limited company when they locum, run a private practice or hold several roles. Where you are treated as an employee, as in most NHS posts, a company is not suitable for that income, and some arrangements fall within IR35.

We separate employed, self-employed and company income, and advise which structure fits each.

• Locum and private income separated
• Employed income kept outside the company
• IR35 reviewed where it applies

NHS pension rules, the annual allowance and its tapering for higher earners make pension planning important for clinicians. Employer pension contributions from a company can be an efficient route, but they interact with other pension saving.

We look at your full pension position before suggesting a contribution.

• NHS pension considered
• Annual allowance and taper checked
• Employer contributions modelled

Professional indemnity, registration fees, subscriptions, courses and equipment are generally allowable when they relate to the work done through the company. Locum travel follows the temporary workplace rules.

We keep a record of each cost and make sure it is claimed in the right place.

• Indemnity and registration fees
• Courses and subscriptions
• Locum travel tested