Accounting for the healthcare profession is a specialist area that requires expertise and an understanding of the industry. On this page you can access a range of articles, books and online resources providing quick links to practical guidance and background knowledge.
We also maintain Business & Industry Guides on the dental profession and on opticians and optometrists.
Online articles
The library provides access to a range of articles in full text from leading business, finance and management journals.
You will need to be logged-in to the website to gain full access to the range of articles available online.
Useful links
ICAEW
Healthcare Group
The special interest group provides practical support to chartered accountants within the sector. It offers news updates, benchmarking surveys, technical helpsheets, as well as conferences and seminars.
Accounting resources
HMRC
The Employment Status Manual gives guidance on particular professions, including notes on:
IR231: Doctors' expenses
Help sheet, including information and examples on the calculation of partnership profits.
Tax treatment of National Health Service employees: expenses payments and allowances: general
Guidance on certain expenses and allowances, including car allowances and uniform laundering.
HMRC has produced the following guidance on VAT liability and exemptions for healthcare goods, services and workers:
CIPFA
CIPFA provides resources and information for public sector finance managers on its TISonline website. This includes a section on health with guidance on FASt Standards.
Publications
Lovewell-Blake publishes regular newsletters on accounting and taxation issues within the healthcare sector:
NHS and the public sector
Research reports and surveys from the Chartered Institute of Management Accountants (CIMA). Topics include performance management and financial forecasting.
PKA Books
Publisher of a range of books covering accounting and taxation for dentists and doctors practices, including ‘Taxation Aspects for Medical Doctors’, ‘Taxation Aspects for Dentists’ and ‘Accounting for General Medical Practitioners’.
Pay review bodies
Evidence provided to the Review Body on Doctors' and Dentists' Remuneration (DDRB) and the Review Body for Nursing staff and Other Health Professions (NHPRB) by the UK Health Departments on pay and senior salaries.
Review Body on Doctors' and Dentists' Remuneration (DDRB)
Body that advises the government on the appropriate level of net income for GPs. Annual reports are available to download in PDF format.
Organisations
Association of Independent Specialist Medical Accountants (AISMA)
Network of firms of UK accountants specialising in working for doctors. The site includes regional statistics for medical practices, a search tool for locating AISMA members, information about the organisation and a news feed.
Association of Service Providers to Dentists
Organisation which describes itself as ‘a network of professionals who specialise in providing services to the dental profession’.
National Association of Specialist Dental Accountants
Organisation representing specialist dental accountants. NASDA membership includes accountants and lawyers with an in-depth knowledge of the dental profession. The Association works to promote and develop accountancy services to the dental profession and further knowledge of specialist dental accountancy matters.
Articles and books in the Library collection
To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports by post, fax or email through our document delivery service.
Can't find what you're looking for?
If you have any difficulty in finding the material you are looking for please contact the enquiry team by phone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com.
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