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

105,504 to 139,882

An NHS general hospital in the East of England is looking for a Consultant General Radiologist with an interest in Gynaecology Imaging. The Radiology department comprises a team of 27 consultants and is supported by a large team of middle grade doctors. This Radiology job is open to both international applications and UK-based doctors, though those with NHS experience are most encouraged to apply.

Anyone requiring portfolio support (formally known as CESR) can have their required support discussed on a case by case basis.

JOB REQUIREMENTS AND DETAILS

FRCR (or equivalent), and completion of general radiology training and anyone with Gynaecology Imaging experience should apply. The salary will be between £105,504 and £139,882 dependent on experience or grade.

CORE DUTIES OF THIS ROLE

  • Provide a consultant-led service in General Radiology and subspecialty Gynaecology imaging.

  • Participate in the general radiology on-call rota (currently 1:15–1:16) and support acute inpatient and A&E CT, MRI, and ultrasound reporting.

  • Contribute to the supervision, teaching, and professional development of Radiology SpRs and other junior colleagues.

  • Engage in departmental governance, audit activities, and multi-disciplinary team meetings.

LIFE IN EAST OF ENGLAND

This role is based in a historic market town with easy access to urban centres and picturesque countryside. Families benefit from excellent schooling options and direct rail links to London, alongside coastal attractions and green spaces. The area is renowned for its Roman history and longstanding significance in shaping British heritage.

£96,990 - £107,155

An NHS acute hospital in the South of England is looking for a Specialist Grade Doctor in Stroke Medicine with an interest in hyper-acute stroke care.

The Stroke Medicine department comprises a team of 2 stroke consultants and is supported by a large team of middle grade doctors. This Stroke Medicine job is open to both international applications and UK-based doctors, though those with European Specialist or MRCP (UK) qualifications are most encouraged to apply.

Anyone requiring portfolio support (formally known as CESR) can have their required support discussed on a case by case basis.

JOB REQUIREMENTS AND DETAILS

Full GMC registration with a license to practice and at least 12 years of medical work (with a minimum of 6 years in Stroke Medicine) are required for this role, and anyone with an interest in hyper-acute stroke intervention should apply. The salary will be between £96,990 - £107,155 dependent on experience or grade.

CORE DUTIES OF THIS ROLE

  • Deliver high-quality hyper-acute, acute, and stroke rehabilitation care as part of a comprehensive stroke service.

  • Diagnose and manage patients presenting with stroke and stroke-mimic symptoms, including administering thrombolysis.

  • Participate in TIA clinics, ward rounds, multidisciplinary meetings, and contribute to clinical governance.

  • Supervise junior doctors and participate in research and clinical audits.

LIFE IN THE SOUTH OF ENGLAND

This post is located in a beautiful coastal region of the South of England, with great access to both scenic countryside and vibrant seaside towns. Options include family-friendly rural villages or more bustling urban centres nearby.
The area boasts good schools, fast transport links to mainland cities, and plenty of leisure and cultural opportunities, including outdoor sports, local festivals, and historical landmarks.
Famous for its heritage in British history and offering a high quality of life, the region is ideal for professionals and families alike.

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

£96,990 - £139,882

An NHS acute hospital in the South East is looking for a Consultant or Specialist grade Geriatrician with an interest in Frailty Services.
The Geriatrics department comprises a team of 3 consultants and is supported by a large team of middle grade doctors. This Geriatrics job is open to both international applications and UK-based doctors, though those with European Specialist or MRCP(UK) qualifications are most encouraged to apply.

Anyone requiring portfolio support (formally known as CESR) can have their required support discussed on a case by case basis.

JOB REQUIREMENTS AND DETAILS

Full GMC registration and at least 6 years of post-graduate clinical experience are required for this role, and anyone with an interest in Frailty Services should apply. The salary will be between £96,990 to £107,155 for Specialist grade and £105504 to £139,882 for Consultant grade 

CORE DUTIES OF THIS ROLE

  • Provision of a comprehensive inpatient medical service and specialist outpatient clinics.

  • Responsibility for the diagnosis and treatment of elderly patients.

  • Participation in the 1:11 consultant general medical on-call rota including weekend rounds.

  • Professional supervision and management of junior medical staff.

LIFE IN THE SOUTH EAST

This role is based in a coastal area in the South East of England, with urban living options in busy towns and rural choices in scenic villages.
The region offers excellent transport connections to the mainland, good schools, and plenty of outdoor activities including water sports and countryside trails.
Known for its historical and cultural significance, the area features beautiful coastlines, historic estates, and hosts several festivals throughout the year.

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

£106,000 to £154,760

A Health Board on the South Wales coast is seeking a Consultant Psychiatrist to join a central clinic as part of an evolving mental health service committed to delivering a 24-hour single point of admission, supported by two treatment wards and five dynamic community mental health teams.

This is a fantastic opportunity to lead clinical change within a supportive and multidisciplinary environment, where collaboration with management and clinical colleagues is highly valued.

This opportunity is open to both UK-based and international doctors, with CESR portfolio support available to help progress toward specialist registration.


Job Requirements and Details

Qualifications: Full GMC registration with a licence to practise, MRCPsych preferred, CCT or equivalent specialist qualification and training in Psychiatry.
Experience: Applicants must have significant experience in general adult psychiatry.
Desirable: Previous leadership roles, community mental health experience, and involvement in service development or clinical governance.
Salary: £106,000 to £154,760 per annum, dependent on experience and length of service.


Core Duties of This Role

  • Take overall clinical responsibility for outpatient care, including the development and oversight of Care and Treatment Plans.

  • Provide leadership and supervision to the multidisciplinary team, with clear delegation of responsibilities.

  • Contribute to service planning in line with the strategic direction of the Health Board.

  • Provide educational supervision to junior medical staff, supporting training and development in line with Royal College guidelines.

  • Actively participate in quality assurance, clinical governance, risk management, and clinical audit processes.

  • Fulfil on-call commitments on a 1:14 rota, with prospective cover across the SBUHB area.

  • Engage in continuous professional development, including annual job plan review and maintenance of Royal College CPD requirements.

  • Opportunities for involvement in research and innovation are encouraged and supported.


Living and Working on the South Wales Coast

The South Wales coast offers a unique blend of coastal beauty and urban convenience. With stunning beaches, nearby national parks, and a thriving cultural scene, the region provides a high quality of life for professionals and families.

The area is well connected, with excellent schools, vibrant communities, and strong transport links to Cardiff, Bristol, and London. Whether you\'re seeking outdoor adventure or a peaceful place to call home, the South Wales coast offers an ideal setting for both work and leisure.


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 will assist you with:

  • CV preparation with a bespoke session from one of our NHS recruitment specialists.

  • Application support tailored to psychiatric roles and NHS expectations.

  • Two comprehensive video interviews to prepare for your NHS panel.

  • Contract negotiation including salary, relocation, and service expectations.

Post-offer, your IMG Connect relocation executive will guide you through:

  • Visa sponsorship (including COS and application support).

  • Accommodation search assistance.

  • Family relocation support (schools, childcare, etc.).

  • Local area orientation and integration advice.

96,990 - 107,155

A trust in the West Midlands is looking for a Specialist Doctor in Child and Adolescent Mental Health with an interest in community-based care for children and young people. This exciting role supports the a CAMHS team, providing vital services to a diverse population across both urban and rural settings. The multidisciplinary team includes mental health practitioners, psychologists, psychotherapists, social workers, occupational therapists, and administrative support staff.

This opportunity is open to both UK-based and international doctors, with CESR portfolio support available to help progress toward specialist registration.

Job Requirements and Details

Qualifications: Full GMC registration with a license to practice and at least six years of CAMHS experience.
Desirable: Experience working with children and young people in mental health or multidisciplinary settings.
Salary: £96,990 - £107,155 per annum, dependent on experience.

Core Duties of This Role

  • Comprehensive psychiatric assessment, care planning, and evidence-based treatment for children and adolescents.

  • Leadership and consultation within a multidisciplinary team, with opportunities for supervision and teaching.

  • Liaison with professionals in education, paediatrics, social care, and adult mental health services.

  • Contribution to clinical governance, service development, and quality improvement.

  • Participation in clinical audits, peer reviews, and regular MDT meetings.

Life in the West Midlands

The West Midlands offers a blend of vibrant towns and peaceful countryside, giving professionals and families the flexibility to choose a lifestyle that suits them. The region features outstanding schools, excellent transport links (M5, M50, and nearby airports), and a wealth of leisure activities, from historical landmarks to outdoor exploration in areas like the Malvern Hills.

With strong educational institutions and a rich cultural history, the West Midlands supports both personal and professional growth in a balanced and welcoming environment.

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 practices.

  • At least two video calling interview preparation sessions.

  • Contract and offer negotiations for salary, relocation packages, tenure, and more.

Once you’ve accepted your new role, you’ll be guided by one of our dedicated relocation executives who will assist you all the way to starting your new role, including:

  • Document gathering and checking.

  • COS and Visa application support, if applicable.

  • Assistance with finding accommodation.

  • Family support for schools and pastoral care.

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