The bands, the taper, and the National Insurance rates that actually apply to income from medicine and dentistry — at a glance.
| Band | Taxable income | Rate |
|---|---|---|
| Personal allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 – £50,270 | 20% |
| Higher rate | £50,271 – £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
Doctors and dentists in Scotland pay Scottish Income Tax, which has its own bands and rates set by the Scottish Government — check the current Scottish bands separately if this applies to you.
For every £2 of adjusted net income above £100,000, you lose £1 of your personal allowance, until it's gone entirely at £125,140. Combined with 40% higher-rate tax, this creates an effective marginal rate of around 60% on income in that band.
A doctor or dentist earning £110,000 has £10,000 of income in the £100k–£125,140 band. £5,000 of personal allowance is lost, meaning an extra £5,000 becomes taxable at 40% — on top of the 40% already due on the original £10,000. Pension contributions or Gift Aid can reduce "adjusted net income" and pull income back below £100,000, restoring the allowance.
| NI type | Who it applies to | Notes |
|---|---|---|
| Class 1 (employee) | Salaried GPs, hospital doctors, PAYE income | Deducted via payroll |
| Class 2 & Class 4 | Self-employed doctors and dentists (locums, associates, partners) | Paid via self-assessment; rates and thresholds reviewed annually |
Yes — thresholds and allowances are typically reviewed at the Budget or Autumn Statement. Always confirm the current year's figures on GOV.UK before relying on them for a decision.
The two most common levers are increasing pension contributions (which reduces adjusted net income) or Gift Aid donations. Both can bring adjusted net income back under £100,000, restoring some or all of the personal allowance.