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Healthcare Community resources

Key resources for Healthcare Community members.
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GPs

Exclusive HEALTHCARE COMMUNITY Do GP practices always have to pass on pay uplifts to salaried GPs?
  • 13 Dec 2024
  • Oliver Pool
It may not be as simple as the BMA suggests, and practices may well not be subject to a legal obligation to backdate any pay award, even if funding is notionally provided for them to do so.
Exclusive HEALTHCARE COMMUNITY Private work for NHS GPs
  • 04 Oct 2024
  • Oliver Pool
  • Healthcare Community Newsletter
Over the past months I have had several enquiries from practices and LMCs on the theme of private work and how GPs can do more of it. So what are the constraints on GPs doing private work and can one get round them?
Exclusive HEALTHCARE COMMUNITY Cash flows – what you need to know
  • 25 Jun 2024
  • Sam Edwards
Sally Sidaway and Lisa Pennington discuss how you can help GPs master their practice’s cash flows.
Exclusive HEALTHCARE COMMUNITY Disclosure of GP earnings – how enforceable is it?
  • 28 Jun 2023
  • Oliver Pool
  • Healthcare Community Newsletter
The law that says GPs have to declare their earnings above a certain threshold has now been brought into force. But how enforceable is it really? I wonder how many GPs will choose to comply.
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The NHS

Exclusive HEALTHCARE COMMUNITY Navigating the McCloud Remedy: a must-watch webinar
  • 28 Jul 2025
  • Lisa Pennington, MHA Moore and Smalley
Are you ready to support your NHS clients through one of the most significant pension reforms in recent years?
National procurement network ‘key to NHS audit resilience’
  • 22 May 2025
  • ICAEW Insights
A single national procurement framework to help NHS bodies appoint auditors and encourage NHS bodies to engage more with audit firms during the audit procurement process are among the solutions touted in a report from the FRC.
Exclusive HEALTHCARE COMMUNITY The NHS Premises Directions 2024: a new framework
  • 07 Apr 2025
  • Sally Sidaway
  • Healthcare Community Newsletter
A summary view of the key points in the latest Premises Directions.
Exclusive HEALTHCARE COMMUNITY Clarifying the claiming period for PPA drugs under the GMS Statement of Financial Entitlements
  • 16 Dec 2024
  • Oliver Pool
Over the past year or so, some practices have had problems claiming reimbursement for drugs, such as flu vaccines. In particular, some have been told by ICBs or NHSE that their claims are too late and so can't be processed or paid. A common question is about the period within which claims for certain drugs can be submitted. What is the legal position?
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Dentists

Exclusive Associate dentist tax status changes
  • Article
  • 03 Jul 2023
  • Tom Slevin
What the changes mean for dentists and a guide to using the CEST Tool.
Exclusive Have your dental primary care clients claimed their Welsh NHS bonus?
  • Article
  • 27 Sep 2021
  • Aaron Ferguson, Director, Berg & Williams
In March 2021, the Welsh Government announced a one-off bonus payment of £735 as a thank you for health and social care workers.
Exclusive HMRC amend ESM4030, Employment Status Manual for dentists
  • Article
  • 23 Sep 2021
  • Aaron Ferguson, Director, Berg & Williams
HM Revenue and Customs have recently announced that, effective April 2023, they will remove reference to the model British Dental Association (BDA) or Dental Practitioners Association (DPA) contract in ESM4030.
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Pensions

Exclusive Navigating the McCloud Remedy: a must-watch webinar
  • Article
  • 28 Jul 2025
  • Lisa Pennington, MHA Moore and Smalley
Are you ready to support your NHS clients through one of the most significant pension reforms in recent years?
Exclusive Primary Care Support England GP Payments and Pensions Portal
  • Article
  • 20 Sep 2021
  • Lisa Pennington, Director, MHA Moore and Smalley
Since Primary Care Support England (PCSE) launched its new GP Payments and Pensions portal in June 2021 practice managers and GPs have experienced a number of problems.
Exclusive PCSE Online - GP Payments and pensions (GPPP)
  • Article
  • 19 Jul 2021
  • Shirley Whittle FCCA, Director, Lentells Limited
A new online payments service from PCSE launched on 1 June 2021. The online system allows practices and GP’s working in general practice to access a range of services to help manage payments and pensions administration.
Exclusive Reforming of Final Pay Controls – Position June 2021
  • Article
  • 17 Jun 2021
  • Sally Sidaway, RSM UK Tax and Accounting Limited
It has been rare over the last few years that we have had good news to advise clients of in respect of the NHS pension scheme; in recent months however both the McCloud judgement and the reform of Final Pay Controls have both changed this.

Tax

Exclusive How not to avoid tax in Social Care
  • Article
  • 25 Jun 2025
  • Michael Butcher, Finance Director, Blackadder Corporation Limited
Social Care providers are warned against aggressive tax schemes that pose legal and ethical risks. The sector is urged to uphold transparency and integrity.
Exclusive Tax Basis Period Reform: How will this affect your clients’ practice and tax affairs?
  • Article
  • 29 Jan 2024
  • ICAEW Healthcare Community
HMRC has been consulting on a proposed reform to the current basis period method for taxation, which applies to unincorporated businesses and LLPs. They have drafted legislation and consulted on the proposed amendments. At the time of writing, it is expected that the reforms will be fully effective from the 2024/25 tax year, with 2023/24 being a transition year. These changes will affect all sole traders, unincorporated partnerships and LLPs who currently do not prepare their annual accounts to a reference date ending between 31 March and 5 April.
Exclusive Associate dentist tax status changes
  • Article
  • 03 Jul 2023
  • Tom Slevin
What the changes mean for dentists and a guide to using the CEST Tool.
Exclusive Tax Basis Period Reform: How will this affect your clients’ practice and tax affairs?
  • Article
  • 31 May 2023
  • Lisa Pennington
HMRC has been consulting on a proposed reform to the current basis period method for taxation, which applies to unincorporated businesses and LLPs. They have drafted legislation and consulted on the proposed amendments. At the time of writing, it is expected that the reforms will be fully effective from the 2024/25 tax year, with 2023/24 being a transition year. These changes will affect all sole traders, unincorporated partnerships and LLPs who currently do not prepare their annual accounts to a reference date ending between 31 March and 5 April.
Exclusive Most GP practices don't need to register with TRS - but some should do
  • Article
  • 31 Jan 2023
  • Oliver Pool, Partner, Veale Wasbrough Vizards LLP
GP practices and those acting for them will have noticed emails warning about the need to register with the new Trusts Registration Service (TRS).
Exclusive Additional information being requested by banks and lenders
  • Article
  • 29 Apr 2022
  • Karen Flowers, Medical Client Director, Morris Crocker Chartered Accountants
As GP practice accountants we have always been asked to provide certain confirmation details to banks and lenders. Until recently this has typically involved completing a lender’s Accountant’s Certificate which confirms an individual’s income details, or simply sending copies of the last three years’ ‘SA302’s’ (the tax calculation that accompanies a personal tax return).
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Industry guides

The ICAEW Library & Information Service has compiled a series of industry guides. You'll find a package of information on each sector, including links to market research reports, statistics, trade bodies and trade journals.

Exclusive Care industry
  • 24 Nov 2022
  • ICAEW Library and Information Service
  • Business and Industry Guide
Guide to researching the residential care and community care industries. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
Exclusive Dental industry
  • 04 Nov 2022
  • ICAEW Library and Information Service
  • Business and Industry Guide
Guide to researching dentists and the dental industry. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
Exclusive Healthcare industry
  • 21 Aug 2023
  • ICAEW Library and Information Service
  • Business and Industry Guide
Guide to researching the healthcare industry, including medical practices, other healthcare practitioners and support services. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
Exclusive Opticians and optometrists
  • 19 Jun 2025
  • ICAEW Library and Information Service
  • Business and Industry Guide
Guide to researching the ophthalmic and optical services industry. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
Exclusive Pharmaceutical industry
  • 19 Jun 2025
  • ICAEW Library and Information Service
  • Business and Industry Guide
Guide to researching the drugs and pharmaceuticals industry. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
Exclusive Pharmacies
  • 19 Jun 2025
  • ICAEW Library and Information Service
Guide to researching pharmacies including quick links to trends, forecasts, market research, regulations, statistics and useful organisations.

eBooks

The Library & Information Service provides a hand-picked collection of eBooks as a benefit of membership. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.
Exclusive LIBRARY Special classes of taxpayers
  • 2024
  • Malcolm James
  • Spiramus
This chapter covers the schemes, reliefs and special rules pertaining to classes of taxpayers not covered elsewhere in this work. This includes the Construction Industry Scheme and rules for small businesses, charities, clubs and societies and various types of occupations.
Exclusive LIBRARY Practice accounts made easy
  • 2019
  • Ann Tudor
  • Scion Publishing
This book is to provide GPs with a straightforward and clear explanation of what makes up their practice accounts and what they should expect to see. It also explains how the figures interact and should be interpreted. It looks at the medical practice from a business perspective to help GPs understand the commercial aspects of their medical activity. Additionally, the book includes explanations of how the UK tax system applies to GPs and considers relevant aspects of the NHS Pension Scheme.
Exclusive LIBRARY Achieving regulatory excellence
  • 2016
  • Cary Coglianese, Jim Ellis
  • Brookings Institution Press
Whether striving to protect citizens from the ravages of financial fraud, climate change, inadequate health care, or the risks of the emerging sharing economy, regulators are often tasked with seemingly impossible missions and even competing mandates.
Exclusive LIBRARY Hot topics in financial and legal matters for general practice
  • 2015
  • Mike Gilbert, Oliver Pool, Ben Willis
  • Royal College of General Practitioners
A guide to financial and legal issues for GPs and managers of medical practices.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

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Books in the ICAEW Library collection

The ICAEW Library & Information Service holds a print collection of over 45,000 books and around 160 current professional journals. For information on borrowing books from the Library please contact us or see our guide to book loans.

Employment status: a tax guide, 5th ed.
  • Library book
  • 2024
  • D. Kirk
  • Claritax Books
This book guides the reader through the extensive and apparently contradictory case law on employment status. The special cases section includes information on the entertainment, sport and media sector, the farming sector, the legal sector, and healthcare professionals.
Finance aspects for medical doctors: a practical approach
  • Library book
  • 2022
  • M.B.Khatri
  • PKA Books
Intended for use by GPs, practice managers and accountants, this book covers topics including employment and self-employment, tax saving measures, consultants earnings from private practice, pension contributions, IR35 and types of contracts.
Practice accounts made easy
  • Library book
  • 2019
  • A.Tudor
  • Scion Publishing
A straightforward and clear guide to accounts for GPs. Chapters are: introduction to practice accounts; profit and loss account; balance sheet; profit allocation; fixed assets; capital and current accounts; specialist medical accounts; how GPs get paid; taxation; and NHS pension scheme.
VAT and the NHS: a technical guide
  • Library book
  • 2016
  • M.Kaney
  • Spiramus
This book helps identify all of the VAT issues relevant to the NHS and, in a logical analysis, explains these from an NHS compliance perspective and in relation to the organisational activities of the NHS.
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Useful links

2025 Global Health Care Outlook
  • Website
  • Deloitte
Deloitte's annual outlook reviews the current state of the global health care sector, exploring trends and issues impacting health care providers, governments and patients.
Accounting for the healthcare profession
  • Listing
  • ICAEW Library and Information Service
Accounting for the healthcare profession and NHS 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.
Calculating doctors' expenses (Self Assessment helpsheet HS231)
  • Website
  • HM Government
Gov.uk guidance on calculating the business profits of doctors and medical practitioners involved in a partnership.
One NHS Finance
  • Website
  • Future-Focused Finance
A national programme designed to support those working in NHS finance. A range of free resources are available, including documents and reports, the Finance Innovation Forum, practical guidance, videos and webinars.
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Some of the content on this web page was provided by the Chartered Accountants’ Trust for Education and Research, a registered charity, which owns the library and operates it for ICAEW.