Monthly payroll deductions like PAYE and NI contributions, reported using a P32, must be paid to HMRC by the 22nd of each month following the month end if paid by BACS. If paid by cheque, it must reach HMRC by the 19th of each month after the month end

Any NHS Pension Scheme member with an annual allowance tax charge can elect for the scheme to pay these charges, instead of paying them personally. Deadline is 31 July following the January in which the charge must be declared on their tax return

1/4 What’s been billed as the ‘first shake-up of the GP IT market in a quarter of a century’ looks to be a welcome development for GPs

2/4 NHSE’s recent approval of the first of a new generation of electronic patient record systems for GPs is expected to be supplemented with more from other suppliers in the next few months. It will be good to see a wider choice available

3/4 Benefits reported by GPs adopting the new system include ‘instant’ patient records access to make consultations smoother. They expect to see more informed decisions, quicker access to the right information and a better overall experience for patients and staff

4/4 Encouragingly, team communication in one practice ‘has never been better’ thanks to this IT development. At #AISMA we regularly find good communication is a key attribute of the most successful practices

Expenses paid personally by a partner that are wholly and exclusively for their role in the partnership should be included in either the practice accounts or partnership tax return. Agree deadlines for providing receipts and invoices with the practice accountant.

Let us help your understanding of pensions and accounts - ask your #AISMA accountant for the #AISMA guides 'Explaining the NHS Pension Scheme' and 'Understanding the practice accounts'

The need for practices to engage an accountancy firm which properly understands the sector is increasingly vital for GP practices. A firm bearing the #AISMA standard will ensure this

Specialist medical accountants are uncertain about how their GP practice clients will benefit from the government's 10-year health plan for England: aisma.org.uk/2025/08/04/pol…

Neighbourhoods could strip funding from existing practices, AISMA Accountants accountants warn gponline.com/neighbourhoods…

A worrying and pressing issue facing the NHS - and not one previously seen to this extent - is the growing GP unemployment crisis which is expected to hit harder as GP registrars qualify this month

New GP contract? Ultimately, without adequate numbers of highly skilled and suitably rewarded GP clinicians, delivering the service will be a challenge - no matter what the contract looks like

When comparing different flu vaccine supplier options, calculate your own profit. Don’t rely on supplier forecasts

Concerns raised against GP practices are leading to more remedial or breach notices being issued by commissioners. It is crucial to consult your LMC and legal advisors immediately if a notice is received under any primary care contract

#AISMA’s poll revealing leading accountants are uncertain about how their GP practice clients will benefit from England’s 10 Year Health Plan certainly hit the headlines! A big thanks to everyone who took part aisma.org.uk/2025/08/04/pol…

1/2 Long wait for GPs’ money! With the recent NHS England announcement of an amended SFE - nearly 5 months after the date (1 April) it is meant to take effect, we can only hope it is published much quicker next year

2/2 Hopefully, government moves to get the DDRB process speeded up next year rather than coming out months late will be achieved and enable GPs to benefit from making important financial decisions much earlier

A promised autumn ministerial review of the rising legal costs of clinical negligence claims (£58.2 billion is reckoned to be needed for what’s in the pipeline) will hopefully help patients and NHS finances too

New SFE and Network Contract DES provisions allow reimbursements for GPs absent on neonatal care leave, a 3.6% pay uplift to ARRS staff (backdated to 1 April) and reimbursement for absent ARRS GPs