Our Guide to the UK Tax Return for Healthcare Practitioners

Self Employed health practitioners are required by HMRC to file a Tax Return using the Self Assessment process.

As Chartered Accountants specialising in the healthcare sector, our service to you includes:

• Filing your Tax Return for you
• Explaining the calculations
• Answering any questions you may have through the year
• Providing a fee spreadsheet for you to record your Income and Expenses

Tax Payments

HMRC require you to make the following payments under the Self Assessment system after your Tax Return has been filed:

• Income Tax
• Class 4 National Insurance
• Class 2 National Insurance
• Student Loan repayments

Payment Dates

The UK tax year runs from 6th April to 5th April of the following year.

The final payment date is 31st January of the year following the previous tax year ended 5th April.

For example, for the tax year 2024/25 (6/4/2024 to 5/4/2025) the final payment date is 31/1/2026.

Please note that the Payments On Account system will apply to most healthcare practitioners either after the first year or second year in business.

Making Tax Digital (MTD)

Important Tax Changes: Please read our Making Tax Digital web page regarding major tax reporting changes for Self Employed people starting 6th April 2026.