PMA is delighted to work with medical specialist accountants MacIntyre Hudson – to provide you to insight, advise and guidance on aspects of practice finances.

MHA MacIntyre Hudson is a Top 15 national firm of accountants which specialise in a range of business sectors including healthcare with a number of our offices having a particular focus on Primary Care.

Our Canterbury, Maidstone and Northampton offices are members of the Association of Independent Specialist Medical Accountants (AISMA) and act for a large number of GP Practice clients as well as related businesses including GP Federation companies, Primary Care Networks and other NHS provider organisations.

Our specialist healthcare teams have the knowledge and experience to assist GP Practices with all of the annual compliance work that that is required along with any other business advice matters that may arise. Ways in which we help our clients include:

  • Preparing practice accounts
  • Benchmarking performance
  • Tax compliance and planning
  • Preparing superannuation forms
  • Advising on accounting software and providing training
  • Partner succession planning
  • Preparing budgets and cashflows
  • Advising on provider companies
  • Planning mergers
  • Establishing federations
  • Primary Care Networks, preparing accounts and forming companies
  • Advising on tax liabilities arising from the Annual Allowance and Lifetime Allowance when applied to the NHS pension scheme
  • VAT
  • Advising on establishing Super partnerships
  • Surgery developments
  • Locums’ status and IR35 matters
  • Financial planning

Our GP Practice specialists are regular presenters at seminars and webinars and work with a number of healthcare professionals and organisations. We are delighted to be invited by the Practice Manager Association to be part of their team for their Premium Membership service.

Have a question about accounting & financial services? Then ask the expert.


Final pay controls for non-GP Partners on retirement

In the last year I have also started to see an increase in the number of non-GP Partners being appointed as a result of the changing structure to the healthcare workforce, as more GP Partners are retiring early or reducing their hours.


Healthcare Tax Update

It has been announced that the method of when the Annual Allowance charge would need to be applied is to change and that this would take 95% of clinical workers out of the remit of the tapered annual allowance.


IR35 – practical guide to HMRC compliance

It’s time to start planning the preparation of 2019/2020 practice accounts. For the first time, these will require the results from the PCN, of which the practice is a member. In this article I have reviewed 4 aspects you should be aware of.


Primary Care Network (PCN) Accounts

It’s time to start planning the preparation of 2019/2020 practice accounts. For the first time, these will require the results from the PCN, of which the practice is a member. In this article I have reviewed 4 aspects you should be aware of.


‘Whilst PMA make every effort to ensure that the Partners we work with have the relevant expertise, and are experts in the healthcare arena, PMA take no responsibility for any advice given by our partner organisations and any dealings with any partner organisation shall be conducted under that organisations specific terms and conditions.’

Disclaimer for all documentation from MHA MacIntyre Hudson included in the PMA Premium membership package:

The content of this material was up to date at the date of production and may be subject to further change or amendment as further guidance and/or legislation is issued.

Documentation  produced by MHA MacIntyre Hudson is intended for guidance only and it may not be suitable for your particular purposes so please take advice if you are not clear about its suitability for your specific purposes, how to utilise the documents or, are unclear about any of the content.

MHA MacIntyre Hudson excludes all liability for use if the user (or practice) has not obtained the appropriate professional and/or financial, tax or legal advice in order to ensure that any of the documents are fit for the specific purpose intended by the user (or practice).

Access to the MHA MacIntyre Hudson package is permitted on the basis that use of the materials is for the sole use of the user (or practice) as confirmed by MHA MacIntyre Hudson. The copyright in these materials are that of MHA MacIntyre Hudson (unless otherwise indicated). The user (or practice) is not permitted to sell, transfer, license, copy, scan or otherwise use the materials without the express written consent of MHA MacIntyre Hudson.


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