UK Taxation – how much tax will I pay as an NHS doctor?
- July 07, 2022
As an NHS employee, you will pay Income Tax and National Insurance on your wages through the PAYE system.
Overseas doctors will have tax and national insurance automatically deducted from their monthly salary. How much deducted depends on how much you earn.
PAYE stands for Pay As You Earn.
Some income is tax-free. You can earn a certain amount of income each year, called your Personal Allowance, before you need to pay any Income Tax.
The personal allowance is a fixed amount set against your gross income.
In all four UK countries, the Personal Allowance is set at £12,500 (tax-free income). It is worth noting that if you earn more than £125,000 you will not receive a personal allowance.
The Personal Allowance will also be set at £12,500 for 2020/21.
Any pay above the personal allowance is then taxed according to your salary and pension.
Tax bands in England, Wales & Northern Ireland
|
Band |
Taxable income |
Tax rate |
|
Personal Allowance |
Up to £12,500 |
0% |
|
Basic rate |
£12,501 to £50,000 |
20% |
|
Higher rate |
£50,001 to £150,000 |
40% |
|
Additional rate |
over £150,000 |
45% |
How much you pay is fixed as a percentage according to a band system. In Scotland the tax bands vary from those set in England, Wales and Northern Ireland, see below:
Tax bands in Scotland
|
Band |
Taxable income |
Scottish tax rate |
|
Personal Allowance |
Up to £12,500 |
0% |
|
Starter rate |
£12,501 to £14,549 |
19% |
|
Basic rate |
£14,550 to £24,944 |
20% |
|
Intermediate rate |
£24,945 to £43,430 |
21% |
|
Higher rate |
£43,431 to £150,000 |
41% |
|
Top rate |
over £150,000 |
46% |
You can check that you are paying the right amounts using this online government tool. This will allow you to check the following your Personal Allowance and tax code are accurate. As well as helping you to understand how much tax you’ve paid in the current tax year and how much you’re likely to pay for the rest of the year. Your NHS employer will set your salary, and you will be automatically set up to pay your pension, tax and national insurance. However, at IMG Connect we think that it’s important to check you have the right tax code and are paying the right amount.
Can I make any more savings?
You will get tax relief on your pension payments. The NHS pension scheme is an attractive one, with very few schemes in the UK even coming close to this benefit. Find out more about your NHS benefits here.
Getting started
For more information on NHS doctor benefits and pay arrangements in the UK, take a look at our IMG Resources library.
Relevant Jobs
A UK-based mental health service is seeking a Consultant Child & Adolescent Psychiatrist to join their Neurodevelopmental Team. This is a part-time (0.8 FTE), permanent post, offering an exciting opportunity to take on a senior clinical leadership role within a well-established specialist service for children and adolescents with complex neurodevelopmental conditions.
The team operates within a multidisciplinary framework, delivering comprehensive assessments, pharmacological treatment, and evidence-based care for young people. The role is ideal for experienced consultants looking to shape service delivery while maintaining strong clinical involvement.
This opportunity is also open to international applicants, particularly those eligible for inclusion on the GMC Specialist Register and who will be applying via CESR.
JOB REQUIREMENTS AND DETAILS
-
Job Title: Consultant Child & Adolescent Psychiatrist – Neurodevelopmental Team
-
Contract: 8 Programmed Activities (PAs) per week – Part-Time
- Contract Type: Permanent
- Salary: £105,000 – £139,000 (pro rata, dependent on experience)
Applicants must have:
- Full GMC registration with a licence to practise
- GMC Specialist Register in Child & Adolescent Psychiatry
- Section 12(2) MHA approval, or a willingness to complete this upon appointment
- Experience working in child, adolescent, or neurodevelopmental psychiatric services
- Strong leadership, multidisciplinary collaboration, and communication skills
- The ability to travel independently across service sites, including schools and service users\' homes
CORE DUTIES OF THIS ROLE
-
Lead on psychiatric assessments, diagnosis, and pharmacological treatment planning for young people with complex and/or high-risk neurodevelopmental presentations.
- Provide consultation and guidance to the multidisciplinary team, as well as external agencies including paediatrics, schools, Tier 4 providers, and primary care.
- Maintain clinical oversight for young people under the care of the team, participating in emergency assessments and the consultant out-of-hours rota.
- Attend and contribute to weekly multidisciplinary team meetings and clinical formulations.
- Collaborate with carers, families, and professionals to co-create effective, evidence-based care plans.
- Support transitions from child to adult mental health services in line with protocol.
- Fulfil duties under the Mental Health Act, including conducting assessments and contributing to reports and tribunals as required.
- Maintain clear and timely medical documentation and support audit and quality improvement initiatives.
MANAGEMENT & STRATEGIC RESPONSIBILITIES
-
Provide senior clinical leadership in partnership with the non-medical Clinical Team Lead.
- Contribute to the development of service-wide clinical guidelines and care pathways.
- Support service planning and transformation initiatives based on emerging need.
- Actively participate in governance activities, clinical audit, and performance monitoring.
- Engage with stakeholders and external partners at strategic and operational levels.
LIFE IN THE REGION
This role is based in a well-connected and scenic part of the UK, ideal for those who enjoy a balance between urban accessibility and countryside living. With excellent road and rail links, London is just 1 hour by train and car, offering easy commuting and travel.
The area is highly attractive for families, with access to top-rated schools, green open spaces, and a vibrant local community. Whether you\'re seeking historic towns, cultural attractions, or tranquil rural retreats, this region offers something for everyone.
HOW WILL IMG CONNECT SUPPORT YOU?
When applying with IMG Connect, you’ll have the full support of an expert recruitment team who will be your recruitment and relocation partners throughout the process. We\'ll support you with:
- CV preparation with a bespoke session with one of our specialists.
- Application support with expert knowledge of NHS specialisms & recruitment practice.
- At least two video interview preparation sessions.
- Contract and offer negotiations for salary, relocation packages, tenure, and more.
Once you have accepted your new role, you’ll be supported by one of our dedicated relocation executives, who will guide you through the process, including:
- Document gathering and checking.
- COS and Visa Application support, if applicable.
- Support sourcing short- and long-term accommodation.
- Travel arrangements and family support for finding schools and other aspects of pastoral care.
An NHS teaching hospital in Kent is looking for a Consultant in Clinical Oncology with an interest in urology. The Oncology department comprises a team of over 40 Clinical and Medical Oncology consultants and is supported by a large team of middle-grade doctors, fellows, and trainees.
Anyone requiring portfolio support (formally known as CESR) can have their required support discussed on a case-by-case basis.
JOB REQUIREMENTS AND DETAILS
-
This Clinical Oncology job is open to both international applications and UK-based doctors, though those with European Specialist qualifications or FRCR are most encouraged to apply.CCT in Clinical Oncology or equivalent experience, including CESR pathway candidates.
-
The salary will be between £105,504 and £139,882 dependent on experience or grade.
CORE DUTIES OF THIS ROLE
-
Provide high-quality specialist care to melanoma patients attending the Kent Oncology Centre.
-
Attend relevant MDT meetings and coordinate treatment planning with other specialists.
-
Participate in departmental research initiatives and contribute to national and local clinical trials.
-
Contribute to training and supervision of junior doctors and participate in clinical governance activities.
Life in Kent
The area offers the best of both worlds: urban living in towns like Maidstone and Tunbridge Wells, and tranquil countryside villages such as Lenham or Goudhurst.
Kent boasts a wide range of excellent primary and secondary schools, including several grammar schools, and is well connected to London via high-speed rail and road. Residents enjoy easy access to historic castles, the coast, national parks, shopping, and outdoor activities—perfect for both adults and families.
Known as the “Garden of England,” Kent holds historical significance with its Roman heritage, medieval cathedrals, and coastal defense legacy, offering a unique blend of culture and natural beauty.
HOW WILL IMG CONNECT SUPPORT YOU?
When applying with IMG Connect, you’ll have the full support of an expert recruitment team who will be your recruitment and relocation partners throughout the process. We\'ll support you with:
-
CV Preparation with a bespoke session with one of our specialists
-
Application support with expert knowledge of NHS specialisms & recruitment practice
-
At least two video calling interview preparation sessions
-
Contract and offer negotiations for salary, relocation packages, tenure, and more
Once you have accepted your new role, you’ll then be supported and led throughout by one of our dedicated relocation executives who will guide you all the way to starting your new role, including:
-
Document gathering and checking
-
COS and Visa Application support, if applicable
-
Support sourcing short- and long-term accommodation
-
Travel arrangements
-
Family support for finding schools and any other aspects of pastoral care
An NHS general hospital in Wales is seeking a Locum Consultant in Geriatric Medicine with a special interest in Orthogeriatrics. The department includes a team of 9 consultants and is supported by a large middle grade doctor team. This Geriatric Medicine role welcomes both UK-based and international applicants, especially those holding MRCP(UK) or equivalent qualifications.
Anyone requiring portfolio support (formally known as CESR) can have their required support discussed on a case by case basis.
JOB REQUIREMENTS AND DETAILS
Applicants should hold full GMC registration and MRCP, with solid experience in general and geriatric medicine. Subspecialty interest in Geriatric Medicine is desirable
CORE DUTIES OF THIS ROLE
- Oversee inpatient care for 15–20 patients alongside a multidisciplinary team
- Supervise and collaborate with junior medical staff and allied professionals.
- Provide one outpatient clinic per week in geriatric medicine or a relevant subspecialty.
- Take part in education, audits, and continuous service improvement projects.
LIFE IN WALES
This role is based in a picturesque Welsh town offering both urban convenience and rural tranquility, with popular residential areas including charming market towns and countryside villages.
The region provides great schooling options, strong transport connections, and plenty of family-friendly leisure activities.
Historically rich, the area features medieval architecture and has played a significant role in Welsh and British history.
HOW WILL IMG CONNECT SUPPORT YOU?
When applying with IMG Connect you’ll have the full support of an expert recruitment team who will be your recruitment and relocation partners throughout the process. We\'ll support you with:
- CV Preparation with a bespoke session with one of our specialists
- Application support with expert knowledge of NHS specialisms & recruitment practice
- At least two video calling interview preparation sessions
- Contract and offer negotiations for salary, relocation packages, tenure and more
- Once you have accepted your new role, you’ll then be supported and led throughout by one of our dedicated relocation executives who will guide you through all the way to starting to your new role including:
- Document gathering and checking
- COS and Visa Application support if applicable
- Support sourcing short- and long-term accommodation
- Travel Arrangements
- Family support for finding schools and any other aspects of pastoral care
Anyone requiring portfolio support (formally known as CESR) can have their required support discussed on a case by case basis.
JOB REQUIREMENTS AND DETAILS
This oncology job is open to both international applications and UK-based doctors, though those with European Specialist registration or FRCR are most encouraged to apply.
Anyone with an interest in gynae and upper GI oncology should apply.
The salary will be between £105,504 and £139,882 dependent on experience or grade.
CORE DUTIES OF THIS ROLE
Provide systemic therapy services for patients across UHMB sites.
Participate in multidisciplinary team meetings and support associated administrative duties.
Lead and contribute to acute oncology services across the Trust (no on-call required).
Support teaching, supervision, and mentorship for junior medical staff and trainees.
LIFE IN LANCASHIRE AND SOUTH CUMBRIA
The area is rich with excellent schools, convenient rail and road links, and beautiful scenery for outdoor enthusiasts. Historically, the region has played a key role in British shipbuilding and industrial development and today combines coastal charm with cultural heritage and modern living.
HOW WILL IMG CONNECT SUPPORT YOU?
When applying with IMG Connect you’ll have the full support of an expert recruitment team who will be your recruitment and relocation partners throughout the process. We\'ll support you with:
CV Preparation with a bespoke session with one of our specialists
Application support with expert knowledge of NHS specialisms & recruitment practice
At least two video calling interview preparation sessions
Contract and offer negotiations for salary, relocation packages, tenure and more
Once you have accepted your new role, you’ll then be supported and led throughout by one of our dedicated relocation executives who will guide you through all the way to starting to your new role including:
Document gathering and checking
COS and Visa Application support if applicable
Support sourcing short- and long-term accommodation
Travel Arrangements
Family support for finding schools and any other aspects of pastoral care
An NHS teaching hospital, in Kent is looking for a Consultant in Medical Oncology with an interest in Melanoma. The Oncology department comprises a team of over 40 Clinical and Medical Oncology consultants and is supported by a large team of middle-grade doctors, fellows, and trainees.
Anyone requiring portfolio support (formally known as CESR) can have their required support discussed on a case-by-case basis.
JOB REQUIREMENTS AND DETAILS
-
This Medical Oncology job is open to both international applications and UK-based doctors, though those with European Specialist qualifications or MRCP are most encouraged to apply.CCT in Medical Oncology or equivalent experience, including CESR pathway candidates.
-
The salary will be between £105,504 and £139,882 dependent on experience or grade.
CORE DUTIES OF THIS ROLE
-
Provide high-quality specialist care to melanoma patients attending the Kent Oncology Centre.
-
Attend relevant MDT meetings and coordinate treatment planning with other specialists.
-
Participate in departmental research initiatives and contribute to national and local clinical trials.
-
Contribute to training and supervision of junior doctors and participate in clinical governance activities.
Life in Kent
The area offers the best of both worlds: urban living in towns like Maidstone and Tunbridge Wells, and tranquil countryside villages such as Lenham or Goudhurst.
Kent boasts a wide range of excellent primary and secondary schools, including several grammar schools, and is well connected to London via high-speed rail and road. Residents enjoy easy access to historic castles, the coast, national parks, shopping, and outdoor activities—perfect for both adults and families.
Known as the “Garden of England,” Kent holds historical significance with its Roman heritage, medieval cathedrals, and coastal defense legacy, offering a unique blend of culture and natural beauty.
HOW WILL IMG CONNECT SUPPORT YOU?
When applying with IMG Connect, you’ll have the full support of an expert recruitment team who will be your recruitment and relocation partners throughout the process. We\'ll support you with:
-
CV Preparation with a bespoke session with one of our specialists
-
Application support with expert knowledge of NHS specialisms & recruitment practice
-
At least two video calling interview preparation sessions
-
Contract and offer negotiations for salary, relocation packages, tenure, and more
Once you have accepted your new role, you’ll then be supported and led throughout by one of our dedicated relocation executives who will guide you all the way to starting your new role, including:
-
Document gathering and checking
-
COS and Visa Application support, if applicable
-
Support sourcing short- and long-term accommodation
-
Travel arrangements
-
Family support for finding schools and any other aspects of pastoral care