One sector, properly understood

Most accountants can produce a set of partnership accounts. Far fewer can tell you why your global sum moved when your list did not, whether a PCN payment belongs to the practice or is passing through it, or why a partner's pension growth has produced an annual allowance charge against a year everyone had treated as closed.

We are a trading style of Buzz Accounting Ltd, a UK accountancy practice. The general practice work is done by people who follow the contract, the SFE and the NHS pension guidance as a matter of routine.

What we do

Practice accounts and tax, superannuation certificates, partner drawings and reserves, PCN and ARRS accounting, partnership changes, and the IR35 work that most practices do not realise is theirs to do.

What we will not do

Worth knowingOne thing we will always say early: your practice is a public authority for Chapter 10 off-payroll working if it holds a registered patient list, and there is no small-client exemption. If nobody has issued Status Determination Statements for your locums, that is the first conversation, because the exposure runs back to 6 April 2017.

How we work

Remote-first, across the United Kingdom. Jurisdiction matters here: the contract figures on this site are for England. Scotland, Wales and Northern Ireland negotiate separately, and where a figure does not carry across we say so rather than leaving you to find out.

What we look at first, and why

The superannuation chain. Estimate, certificate, Type 2 form, reconciliation — in that order, and on the right years. The 2026/27 Estimate was due 28 February 2026; the Annual Certificate and the Type 2 form for the same year are not due until 28 February 2028. Two years apart for one year of income is the single most confusing thing about general practice finance, and it is where records go wrong.

The Type 2 form in particular. It is the one most often missed, because nobody chases it and the consequence is invisible until retirement: an incomplete pension record. If you are salaried and have never completed one, that is worth resolving now.

Whether the practice is exposed on locum status. A practice with a registered patient list is a public authority for Chapter 10 and there is no small-client exemption, so a two-partner practice carries exactly the same determination duty as a large one. That has been the position since 6 April 2017, not April 2021.

Two things we will tell you that most advisers will not

A tapered GP frequently cannot use mandatory Scheme Pays. The two conditions are a charge over £2,000 and an input amount above the allowance in s.228 — the standard £60,000 — and HMRC's Pensions Tax Manual says in terms that the tapered and money purchase allowances are ignored for those tests. So a GP with a £20,000 tapered allowance and £45,000 of growth has a real charge and no mandatory route. NHS voluntary Scheme Pays exists for that case, has done since April 2017, and has no £2,000 minimum. This is the most commonly misstated point in GP pension advice.

Underpaid contributions are the surgery's liability, not the individual's, even for leavers. NHSBSA is explicit about it, in both directions — overpayments are reimbursed to the surgery too. That makes the partnership deed and the leaver mechanism the documents that actually decide who carries a shortfall discovered two years after the event.

What we will not do