Healthcare and Clinics
Your time belongs with patients. We manage the accounts, tax and payroll of practices, clinics and pharmacies, and advise on the pension and VAT questions in between.
Practices, clinics and pharmacies
Independent healthcare businesses, from a single-chair practice to a group of sites.
- Dental and medical practicesDental, GP and specialist practices with NHS and private patients, associates and costly equipment.
- Therapy and aesthetics clinicsTherapies such as physiotherapy and psychotherapy, and aesthetics clinics, with treatment rooms, self-employed practitioners and a mix of VAT rules.
- Independent pharmaciesCommunity pharmacies with NHS dispensing income, retail sales and stock to manage.
What makes healthcare different
NHS and private income
NHS contract payments and private fees arrive on different terms and timetables, which makes profit and cash harder to read.
Pension tax for clinicians
NHS Pension growth that can bring an unexpected annual allowance charge for senior clinicians.
Pharmacy margins
Reimbursement prices and stock values that change month by month, squeezing the margin on each item dispensed.
Practice value and succession
Buying in, selling out or admitting partners, each requiring a fair valuation.
Where we make the difference
One dedicated team for your books, accounts, tax and advice, shaped around how healthcare and clinics works.
- Clear figures for every siteMonthly reports on income by clinician, treatment and location, and on stock and margin in the dispensary.
- Tax planning for cliniciansAdvice on how you are paid, your NHS Pension and the annual allowance, and whether incorporation suits you, reviewed every year.
- VAT on treatmentsA review of which treatments are VAT exempt and which are taxable, with your returns set up to match.
- Growth, partners and successionPlans and funding for new rooms, sites and equipment, and support when partners join, leave or sell.
Our latest thinking
- TaxRisk and complianceVAT for private clinics: what is exempt, and what is notGuide2 min read2 min read
- TaxGrowth and advisorySole trader, partnership or company: structuring a private practiceGuide2 min read2 min read
- TaxPension contributions in 2026/27: the allowance, the taper and carry forwardGuide2 min read2 min read
Frequently asked questions
Is our work exempt from VAT?
Medical care provided by registered health professionals, to protect, maintain or restore health, is exempt. Treatments given for purely cosmetic reasons are standard-rated. Clinics offering both need to split their income correctly and may be able to recover part of the VAT on their costs. We review your services and set this up properly.
Read: VAT for private clinics: what is exempt, and what is notShould I work through a limited company as a locum or consultant?
It can reduce tax, but it is not right for everyone. Work through agencies or for public bodies often falls under the off-payroll (IR35) rules, a company may affect your NHS Pension position, and there is more administration. We compare the options with your actual income before you decide.
Read: Sole trader, partnership or company: structuring a private practiceCould my pension savings lead to a tax charge?
Yes, if your pension savings grow by more than your annual allowance in a year, which is lower for the highest earners. NHS Pension growth counts towards it, as do private contributions. If a charge arises, it can often be paid from the scheme itself. We check your pension statements each year so there are no surprises.
Which costs can I claim as a self-employed practitioner?
Professional registration and membership fees, indemnity cover, training and CPD, equipment, and a share of home or practice running costs used for work. Ordinary commuting to a regular workplace is not allowed, but travel between sites usually is. We make sure every legitimate cost is claimed and recorded properly.
Talk to us about healthcare and clinics
Tell us about your business. We will reply within one working day and arrange a call with the people in our team best placed to help.