Landlord Tax & Locum Doctor Specialist
Specialist tax advice for UK landlords and NHS locum doctors — Section 24, NHS pension and MTD.
I am a chartered accountant and certified anti-money laundering specialist with over twenty years of experience in UK taxation and financial compliance. At AccTek, I lead the landlord tax and locum doctor verticals — two areas where generalist accountants frequently get the detail wrong, and where the financial consequences of that can be significant.
I qualified as a chartered accountant through the Institute of Chartered Accountants of India (ICAI), one of the world's largest and most rigorous professional accounting bodies. I subsequently earned the Certified Anti-Money Laundering Specialist (CAMS) designation from ACAMS, which gives me a detailed understanding of financial crime prevention, client due diligence and regulatory compliance frameworks — skills that are increasingly important as HMRC tightens reporting requirements across property and self-employment income.
My landlord tax work covers the full range of issues that private landlords face in the current environment. The introduction of Section 24 — the mortgage interest restriction — fundamentally changed the economics of buy-to-let for higher-rate taxpayers, and many landlords are still operating on advice that predates it. I model the actual impact of Section 24 on each client's tax position, assess whether incorporation into a limited company makes long-term sense when you account for SDLT, CGT and mortgage restructuring costs, and ensure rental income Self Assessment captures every legitimate allowable expense. For landlords approaching the Making Tax Digital threshold, I handle MTD ITSA registration, digital record-keeping setup and quarterly submissions property by property.
My locum doctor work is equally specialised. The tax position of an NHS locum is one of the most complex in UK personal tax: PAYE income from one or more trusts, self-employment income from locum shifts, NHS pension contributions with tapered annual allowance for high earners, and a range of allowable expenses spanning GMC registration, medical indemnity insurance, BMA subscriptions and CPD costs. Most generalist accountants do not calculate NHS pension annual allowance correctly — they either ignore it or apply the standard allowance without considering the taper. The result is that doctors face unexpected tax charges in January, sometimes running into thousands of pounds. I calculate tapered annual allowance properly, advise on Scheme Pays elections where appropriate, and ensure the Self Assessment return reflects the full complexity of a locum doctor's financial position.
I also advise on whether a limited company structure is appropriate for doctors — a decision that requires careful analysis of NHS pension implications, IR35 status and the interaction between employment and self-employment income. This is not a one-size-fits-all question, and I ensure every client understands the trade-offs before making a structural change.
Across both verticals, my approach is the same: understand the specific financial position, model the numbers accurately, and provide clear, actionable advice that prevents surprises. I believe the best accountant is the one whose clients never face an unexpected tax bill.
Full Section 24 impact modelling, rental profit optimisation and long-term strategy for buy-to-let investors and portfolio landlords.
View landlord services →Mixed NHS PAYE and self-employment returns, GMC and BMA expense claims, and MTD for locum doctors above the £50,000 threshold.
View locum doctor services →Tapered annual allowance calculations, Pension Savings Statements review, Scheme Pays election support and pension tax charge prevention.
View NHS pension services →Long-term modelling of property portfolios inside and outside a limited company, including SDLT, CGT, mortgage and financing considerations.
View incorporation advisory →MTD ITSA registration, quarterly submissions and Final Declaration for landlords and self-employed doctors crossing the income threshold.
View MTD guide →Client due diligence, source of funds verification and regulatory compliance for property transactions and high-value engagements.
Learn about our compliance →Worked with a higher-rate taxpayer owning a four-property portfolio to model the full impact of Section 24 on their effective tax rate. Developed a phased incorporation plan projected to improve their after-tax rental income by over £5,500 per year.
Helped an NHS locum GP earning across multiple trusts correctly calculate their tapered annual allowance, identify a £2,800 pension tax charge that had been missed by their previous accountant, and file a Scheme Pays election before the deadline.
Specialist landlord and locum doctor accounting. Fixed fees, no surprises.
