Doctors and dentists ― introduction

Copyright © 2026 LexisNexis
Produced by Tolley in association with Morag Miller of Armstrong Watson LLP
Owner-Managed Businesses
Guidance

Doctors and dentists ― introduction

Copyright © 2026 LexisNexis
Produced by Tolley in association with Morag Miller of Armstrong Watson LLP
Owner-Managed Businesses
Guidance
imgtext

Summary of tax issues for doctors and dentists

These guidance notes concern tax issues around general medical practitioners (GMPs) and general dental practitioners (GDPs). Doctors are also referred to as GPs. In these notes, these individuals are collectively referred to as ‘practitioners’. Note that this is distinct from the wider term ‘medical professional’, which encompasses nurses, physiotherapists, hygienists, etc.

The tax affairs of doctors and dentists has become a niche specialism for some accountants and tax advisers. This makes sense in many respects, as medical professionals will come across similar issues. However, disregarding VAT for the moment, there are no specific references in legislation regarding the subject. For guidance on VAT aspects, see the Liability ― health professionals guidance note.

There are specific issues concerning the preparation of accounts for medical practices. Accounts are used by the DDRB (Review Body on Doctors’ and Dentists’ Remuneration) for determining pay awards, so a higher degree of accuracy is required than if you were preparing accounts only for tax purposes. These issues are

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Morag Miller
Morag Miller linkedinicon twittericon worldicon

Partner, Head of Healthcare Services , Corporate Tax, Personal Tax, Accounting

Morag is a Fellow of the Chartered Institute of Accountants in England and Wales and an Associate member of the Chartered Institute of Governance, with almost thirty years’ experience in advising clients on accounting and tax matters. Morag has a wealth of experience and knowledge, specifically of the healthcare sector [private and NHS], with over 25 years working with clients across all aspects of healthcare provision.Based in Armstrong Watson’s Leeds office, Morag is a partner and head of the specialist Healthcare Services Team. Morag leads by example and ensures her team all adopt a proactive approach to developing and managing robust client relationships. “Understanding our clients’ aspirations enables us to share timely and relevant advice with them, and where appropriate, affording time to implement mitigating action to minimise any potential financial risk”.With regards to the healthcare sector, Armstrong Watson is a member of AISMA [Association of Independent Specialist Medical Accountants], a strategic partner to the MDU / DDU, listed as a specialist medical accountant and tax advisor with Medics Money and a member of the UK200 Healthcare Group, all of which demonstrate our expertise in this field.Morag contributes to Tolley’s Tax Planning and to TolleyGuidance OMB.

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  • 11 Nov 2025 16:10

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