Quick summary

  • GP and dental accounting is usually about records and timing, not only the annual tax return.
  • The highest-risk areas are partnership profit shares, superannuation, NHS pension forms, associate status, private income, VAT, equipment and drawings.
  • Use the closest guide to build a record pack before asking an accountant for a quote.

How to use this hub

Start with your role: GP partner, GP locum, dental practice owner, associate dentist or mixed NHS/private clinician. Then prepare the records the page names before filling the enquiry form.

Start here

Accountant for GP practice partners

What GP partners should prepare before comparing accountant quotes for accounts, drawings, superannuation and tax.

GP locum Self Assessment and expenses

Records for sessional income, chambers, pensionable work, mileage, indemnity and professional costs.

GP superannuation annual certificate records

How to organise practice, locum and pension records before asking an accountant about annual certificates.

Accountant for dental practice owners

UK guide for dental practice owners choosing an accountant, covering NHS and private income, associates, hygienists, payroll, VAT, equipment and practice records.

Associate dentist self-employed tax UK

UK guide for associate dentists preparing self-employed tax records, covering NHS and private income, lab fees, indemnity, GDC, CPD, travel and employment-status checks.

GP partner drawings and tax set aside

UK guide for GP partners on drawings, tax set-aside, profit share, superannuation and accountant questions before tax bills are due.

GP partnership profit share change

UK guide for GP partnerships changing profit shares, sessions or partners, with records for tax, drawings, accounts and accountant conversations.

Buying into a GP partnership

UK guide for GPs buying into a partnership, covering capital accounts, working capital, premises, due diligence, tax and accountant questions.

Retiring GP partner

UK guide for retiring GP partners on final accounts, profit share, drawings, capital accounts, NHS pension records and accountant questions.

GP practice PCN income bookkeeping

UK guide for GP practices tracking PCN income, reimbursements, ARRS staff, shared costs, VAT questions and bookkeeping records.

GP practice employee payroll and pension records

UK guide for GP practices organising payroll, PAYE, workplace pension, NHS pension and accountant records for employees and practice staff.

GP practice premises, notional rent and mortgage records

UK guide for GP practices organising premises records, notional rent, mortgage interest, rent reimbursement and accountant questions.

Dispensing GP practice accounting

UK guide for dispensing GP practices covering stock, prescribing income, VAT-sensitive records, margins and accountant questions.

GP private fees VAT and tax records

UK guide for GP practices and doctors tracking private fees, medical reports, occupational health, VAT questions and tax records.

GP pension annual allowance tax records

UK guide for GPs organising NHS pension annual allowance records, pension savings statements, tax returns and accountant questions.

Salaried GP plus locum income

UK guide for salaried GPs with locum income, covering PAYE, sessional invoices, expenses, pension records and Self Assessment questions.

GP locum chambers fees and expenses

UK guide for GP locums using chambers, covering gross income, chambers fees, expenses, pension records and Self Assessment preparation.

Dental practice NHS and private income bookkeeping

UK guide for dental practices bookkeeping NHS income, private treatment, plan-provider receipts, card payments, associates and accountant records.

Dental practice VAT

UK guide for dental practices checking VAT questions around private work, cosmetic treatments, whitening, products and non-clinical income.

Dental practice equipment and capital allowances

UK guide for dental practices buying chairs, scanners, compressors, fit-out or equipment, with capital allowance records and accountant questions.

Dental practice payroll for nurses, hygienists and therapists

UK guide for dental practices managing payroll, PAYE, workplace pensions and status records for nurses, hygienists, therapists and practice staff.

Buying a dental practice

UK guide for buying a dental practice, covering goodwill, finance, due diligence, equipment, NHS/private income and accountant questions.

Selling a dental practice

UK guide for dental practice owners preparing sale records, goodwill evidence, capital gains, Business Asset Disposal Relief and accountant questions.

Dental practice incorporation

UK guide for dental practice owners considering incorporation, covering company tax, goodwill, payroll, VAT, contracts and accountant questions.

Associate dentist lab fees, indemnity and GDC expenses

UK guide for associate dentists tracking lab fees, indemnity, GDC, CPD, equipment, travel and other expenses for Self Assessment.

Associate dentist NHS pension records

UK guide for associate dentists organising NHS pension records, practice statements, pensionable income and Self Assessment accountant questions.

Dental hygienist or therapist self-employed tax

UK guide for dental hygienists and therapists on self-employed tax, employment status, invoices, expenses, GDC, CPD and accountant questions.

Dental associate employed vs self-employed

UK guide for dental associates checking employed versus self-employed status, contracts, control, substitution, financial risk and tax records.

Mixed NHS and private dentist tax records

UK guide for dentists with mixed NHS and private income, covering income splits, pension records, VAT, expenses and accountant questions.

Operational GP and dental controls

GP locum agency payments and pension records

Match agency remittances, practice sessions and pension evidence.

Salaried GP, locum and company work

Keep PAYE, individual sessions and company evidence in separate lanes.

GP locum pension and Type 2 records

Organise Locum A/B, Type 2 and tax records before the forms become urgent.

GP premises and notional-rent records

Map owner, partnership, commissioner and premises evidence clearly.

Dental practice UDA clawback control

Separate delivery, credits, cash, forecast exposure and the evidence behind them.

Associate dentist statement bridge

Reconcile gross fees, lab deductions, pension evidence and net payment.