Child and Adolescent Psychotherapist: Pay, Salary, Progression & How to Become

Band 6–8b £38,682 – £75,000

An NHS Child and Adolescent Psychotherapist is a specialized mental health professional who works with children, young people up to the age of 25, and their families. The following sections provide a complete guide to the role, covering its scope, responsibilities, and importance within the NHS framework. Readers learn about the broad training required, the settings in which NHS Child and Adolescent Psychotherapists work, and the key role they play in addressing complex psychological issues.

The following sections cover key aspects such as the NHS pay structure and career progression opportunities, making them useful reading for those considering this career path. NHS Child and Adolescent Psychotherapists support some of the most vulnerable individuals in society and contribute notably to multidisciplinary mental health care teams. The topic matters for potential practitioners, families looking for mental health support, and professionals collaborating with these psychotherapists in many healthcare settings.

What Is an NHS Child and Adolescent Psychotherapist?

An NHS Child and Adolescent Psychotherapist is a specialized mental health professional trained in psychoanalytic psychotherapy. NHS Child and Adolescent Psychotherapists work with individuals up to 25 years old, addressing psychological and emotional difficulties. NHS Child and Adolescent Psychotherapists focus on the underlying causes of distress, rather than addressing visible behaviors alone. Their work involves interpreting emotions expressed through behavior, play, or verbal communication, depending on the child's age and developmental stage.

Child and adolescent psychotherapists are core members of multidisciplinary teams within Children and Young People's Mental Health Services (CYPMHS). NHS Child and Adolescent Psychotherapists collaborate with mental health nurses, psychiatrists, and clinical psychologists to provide complete care. Their role includes assessing and treating severe psychological issues, contributing to team discussions, and leading therapeutic interventions. Continuous professional supervision supports their ongoing development and self-reflection, helping them manage complex mental health challenges.

What Does an NHS Child and Adolescent Psychotherapist Do?

An NHS Child and Adolescent Psychotherapist provides specialized psychotherapeutic care to children and young people experiencing emotional and psychological difficulties. NHS Child and Adolescent Psychotherapists work within multidisciplinary teams, in community mental health services, alongside other healthcare specialists such as psychiatrists and clinical psychologists. Their role involves assessing and treating complex mental health issues through psychoanalytic psychotherapy, using methods matched to the child's developmental stage, such as talking, play, or drawing.

In addition to direct therapy, NHS Child and Adolescent Psychotherapists contribute to care planning and risk assessment, supporting a coordinated approach across services. NHS Child and Adolescent Psychotherapists offer consultation to other professionals and may work with parents and carers as part of the therapeutic process. Advanced roles may involve supervising trainees and leading service developments within the NHS framework.

What Is the Difference Between a Child Psychotherapist and a CAMHS Nurse?

A Child Psychotherapist and a CAMHS Nurse both work within children's mental health services but differ widely in roles and training. A Child Psychotherapist is a highly specialized mental health professional trained in psychoanalytic psychotherapy, focusing on deep therapeutic work with children and adolescents up to 25 years old. Child Psychotherapists use methods such as talking, playing, and drawing to address severe psychological issues. Their broad training includes a two-year pre-clinical course and a four-year NHS-funded doctoral-level clinical program.

A CAMHS Nurse is a mental health nurse with qualifications in nursing and specialized mental health training. Their role is broader, covering nursing assessments, care coordination, and risk management. CAMHS Nurses provide clinical support across multidisciplinary teams, focusing on both physical and mental health care. CAMHS Nurses are regulated through nursing bodies and follow different clinical frameworks than Child Psychotherapists, who must be registered with the Association of Child Psychotherapists (ACP) upon qualification.

What Are the Different Types of NHS Child and Adolescent Psychotherapist?

NHS Child and Adolescent Psychotherapists specialize in several roles matched to different clinical needs and settings. Each type focuses on named populations and therapeutic approaches, as listed below.

CAMHS Child and Adolescent Psychotherapist

CAMHS Child and Adolescent Psychotherapists work within Child and Adolescent Mental Health Services (CAMHS) to support children and young people with emotional, behavioral, or mental health difficulties. CAMHS Child and Adolescent Psychotherapists are part of multidisciplinary teams, collaborating with mental health nurses, psychiatrists, and clinical psychologists.

A CAMHS Child and Adolescent Psychotherapist is a specialist within the NHS framework, working within Children and Young People's Mental Health Services (CYPMHS). CAMHS Child and Adolescent Psychotherapists collaborate with multidisciplinary teams, including mental health nurses and clinical psychologists, to provide complete care for children and adolescents with severe mental health issues.

Their role involves conducting psychotherapeutic assessments and treatments using methods such as talking, playing, or drawing, matched to the child's developmental stage. CAMHS psychotherapists work directly with young individuals and work with their families to address complex emotional and psychological challenges. CAMHS psychotherapists contribute to risk assessment, care planning, and coordinating with schools and social services to provide complete support for the affected individuals.

Tier 4 Inpatient Child Psychotherapist

Tier 4 Inpatient Psychotherapists operate in specialist inpatient units, providing intensive therapy for young people experiencing severe mental health crises. Their work involves structured therapeutic interventions in a hospital setting for those with complex mental health needs.

A Tier 4 Inpatient Child Psychotherapist specializes in providing intensive mental health care to children and adolescents within secure psychiatric inpatient units. Tier 4 Inpatient Child Psychotherapists work with young people experiencing severe mental health crises that require constant monitoring and specialized treatment. As part of multidisciplinary teams, Tier 4 Inpatient Child Psychotherapists collaborate with psychiatrists, nurses, psychologists, and social workers to develop complete care plans.

Core Responsibilities

  • Intensive Individual Therapy: Tier 4 psychotherapists conduct one-on-one sessions to address complex psychological issues, such as severe eating disorders or psychosis, providing individualized treatment.
  • Family Support and Involvement: Tier 4 psychotherapists work with families to provide support and help them grasp the situation, which matters during crisis periods.
  • Multidisciplinary Collaboration: Tier 4 psychotherapists work with other healthcare professionals to create and apply therapeutic strategies.
  • Risk Assessment and Management: Tier 4 psychotherapists assess potential risks and uphold the safety of the young patients under their care.
  • Therapeutic Environment Contribution: Tier 4 psychotherapists contribute to a supportive ward atmosphere, which helps reduce patient distress and supports recovery.

Tier 4 Inpatient Child Psychotherapists handle the most challenging mental health cases, requiring advanced clinical skills and emotional resilience.

Parent-Infant Psychotherapist

Parent-Infant Psychotherapists focus on strengthening the relationship between infants and their parents or carers. Parent-Infant Psychotherapists address attachment issues and early developmental challenges, supporting healthy emotional development from birth to two years.

A Parent-Infant Psychotherapist is a specialized NHS child and adolescent psychotherapist focusing on the early developmental stages of infants and their primary caregivers. The role matters for addressing early relationship dynamics where attachment or emotional regulation may be challenged. Parent-infant psychotherapists work to assess and treat difficulties in the parent-infant relationship, supporting caregivers in reading their infant's communication and building healthier interaction patterns.

Parent-infant psychotherapists use psychoanalytic and developmental approaches to address relational difficulties that may affect a child's emotional development and sense of security. Parent-infant psychotherapists collaborate with multidisciplinary teams within perinatal, CAMHS, or early intervention services, working alongside midwives, health visitors, and other professionals. The role intervenes early to prevent more serious mental health issues as the child grows.

Looked After Children Psychotherapist

Looked After Children Psychotherapists work with children in care or foster placements, addressing trauma, attachment disorders, and emotional needs arising from separation and loss. Their role supports the mental health of children who have experienced substantial life disruptions.

A Looked After Children Psychotherapist specializes in supporting children and young people in the care system. Children in care face challenges due to trauma, loss, separation, or instability in their placements. The role involves working with foster carers, social workers, and other professionals to address the complex emotional and psychological needs of these children. They often collaborate with a looked after children nurse within the wider multidisciplinary team.

Specialist Psychotherapeutic Assessment The psychotherapist conducts thorough assessments to understand each child's emotional and psychological state. The assessment process helps in matching interventions to the child's needs, using methods like talking, play, or drawing.

Collaborative Approach Working in collaboration with a network of carers and professionals, the psychotherapist supports therapeutic interventions that are consistent and integrated with the child's care plan. The teamwork matters for addressing the deep-rooted issues stemming from early adverse experiences.

Therapeutic Interventions Interventions may include both short-term and long-term therapy sessions. The therapy sessions help children process their traumatic experiences, develop healthier relationships, and improve their emotional well-being, aiding them in working through the complexities of the care system.

Senior Child Psychotherapist / Service Lead

Senior Child Psychotherapists take on leadership roles, combining clinical practice with service development and staff supervision. Senior Child Psychotherapists manage complex cases and lead multidisciplinary teams, contributing to strategic planning and service delivery improvements.

A Senior Child Psychotherapist or Service Lead is a highly experienced professional within the NHS child and adolescent mental health services. The Senior Child Psychotherapist role sits at Band 8a or 8b in the Agenda for Change pay structure, reflecting its advanced responsibilities and skill. Senior Child Psychotherapists combine their clinical skills with leadership duties, managing multidisciplinary teams and guiding service development. Senior Child Psychotherapists handle complex cases, provide clinical supervision to junior staff, and contribute to policy and quality improvement initiatives. The position requires substantial post-qualification experience and includes added training in management or specialized therapeutic approaches.

How Much Does an NHS Child and Adolescent Psychotherapist Earn?

An NHS Child and Adolescent Psychotherapist's salary is determined by the Agenda for Change pay structure, which standardizes earnings across NHS roles. Trainees earn at Band 6, with salaries ranging from £38,682 to £46,580. Once qualified, psychotherapists advance to Band 7, where salaries start around £47,810. As they gain experience, they may progress to Band 8a or 8b, with salaries reaching between £51,657 and £58,785, especially when London weighting is included. The structured progression reflects increased responsibilities and skill, giving fair compensation aligned with role complexity and location.

How Much Does an NHS Child Psychotherapist Earn Per Hour?

An NHS child psychotherapist's hourly wage varies with their Agenda for Change band. At Band 7, earnings range from approximately £21 to £25 per hour based on a 37.5-hour workweek. For those in Band 8a, the hourly rate increases to between £25 and £30, reflecting more senior responsibilities. Band 8b professionals earn about £30 to £35 per hour, holding leadership roles or advanced specializations. The rates exclude additional payments for unsocial hours, overtime, or location-based allowances like London weighting, which can considerably affect the final hourly pay. Factors such as experience, geographical location, and added responsibilities influence hourly earnings.

NHS Child Psychotherapist Band 7 Salary

The NHS Child Psychotherapist Band 7 salary is positioned within the NHS Agenda for Change pay scale, ranging from £49,387 to £56,515 annually. The salary band applies to newly qualified child and adolescent psychotherapists who have completed their four-year doctoral training program. At this level, psychotherapists operate as autonomous practitioners, managing individual caseloads and conducting psychoanalytic assessments. Band 7 psychotherapists provide intensive psychotherapy to children, young people, and families dealing with severe mental health challenges. Band 7 psychotherapists work within multidisciplinary teams, contributing to consultations and supporting mental health services such as CAMHS and hospital liaison services. The Band 7 salary reflects the specialist nature of the role and the substantial clinical responsibility that comes with it.

NHS Child Psychotherapist Band 8a Salary

An NHS Child Psychotherapist at Band 8a earns a salary within the NHS Agenda for Change Band 8a pay range, which is £57,528 to £64,750 per year for the 2026/27 pay scales. Band 8a reflects roles with greater clinical responsibility, autonomy, or leadership duties compared to Band 7. Child and adolescent psychotherapists at this level take part in complex assessments, specialist interventions, and supervision of junior staff, or they may take part in service development. The exact salary can vary based on factors such as location and added payments for unsocial hours or London weighting.

NHS Child Psychotherapist Band 8b Salary

NHS Child Psychotherapists at Band 8b hold senior roles that require advanced clinical skill and leadership capabilities. Band 8b positions involve responsibilities such as service leadership, strategic planning, and the supervision of multiple teams within NHS mental health services. The salary for a Band 8b NHS Child Psychotherapist ranges from approximately £65,000 to £75,000 annually, depending on factors such as experience and geographic location, including added London weighting if applicable. Band 8b professionals hold substantial post-qualification experience and demonstrate exceptional clinical and managerial skills.

What Is the NHS Child Psychotherapist Pay Scale for 2026/27?

The NHS Child Psychotherapist pay scale for 2026/27 follows the Agenda for Change (AfC) pay structure, a standardized framework used across the NHS. Qualified child psychotherapists enter at Band 7, which begins at £49,387. During their clinical training, trainee child psychotherapists are employed at Band 6, with salaries ranging from £38,682 to £46,580. Experienced practitioners may progress to Band 8a, with salaries reaching up to £64,750. Band 8b positions, reserved for senior roles, reflect added responsibilities and leadership duties. The salary figures for 2026/27 are subject to annual pay award negotiations and cost-of-living adjustments applied to the AfC framework.

How Is NHS Child Psychotherapist Pay Determined by Agenda for Change?

NHS Child Psychotherapist pay is determined by the Agenda for Change (AfC) pay structure, which standardizes salaries across the NHS, excluding doctors, dentists, and very senior managers. Pay bands are assigned based on the level of qualification, experience, and responsibilities of the psychotherapist. During clinical training, child psychotherapists start at Band 6, progressing to Band 7 upon qualification.

The Agenda for Change system uses a job evaluation process to assign roles to pay bands, assessing factors such as knowledge, skills, responsibility, and work complexity. Advancement to higher bands, such as Band 8a or 8b, reflects increased clinical skill, supervisory duties, and leadership roles within multidisciplinary teams. Each band contains multiple pay points, allowing for salary progression based on experience and performance, with equitable compensation across the NHS.

How Much Did NHS Child Psychotherapist Pay Rise in 2026?

In 2026, NHS child psychotherapist pay rose by 3.6% under the Agenda for Change pay award. The increase applied uniformly across all NHS pay bands, affecting both trainee and fully qualified child psychotherapists. Trainee psychotherapists, on Band 6, and qualified psychotherapists, on Band 7 and above, saw the percentage uplift in their salaries. The adjustment gave consistent pay progression, excluding additional allowances such as London weighting or unsocial hours payments.

How Does NHS Child Psychotherapist Pay Progression Work?

NHS Child Psychotherapist pay progression operates within the structured Agenda for Change framework. Newly qualified child and adolescent psychotherapists enter the NHS at Band 7, having earlier worked at Band 6 during their clinical training placements. Once in a Band 7 role, psychotherapists progress through incremental pay points within that band based on their length of service, with annual increases until they reach the top of the band scale.

Progression between bands, from Band 7 to Band 8a, and subsequently to Band 8b, is not automatic and requires psychotherapists to apply for and secure positions at higher bands. Promotion involves taking on increased responsibilities such as specialist clinical roles, supervision of other professionals, service development responsibilities, or leadership positions. Band 8a roles involve advanced clinical practice and team coordination, while Band 8b positions cover service leadership, strategic planning, and management of multidisciplinary teams.

Throughout their career, child psychotherapists must maintain continuous professional development, take part in regular clinical supervision, and demonstrate competency in increasingly complex casework. The progression pathway recognizes both clinical skill and leadership capabilities, with pay reflecting the level of responsibility, specialist knowledge, and contribution to service delivery. Psychotherapists must meet the job description and person specification requirements for higher band roles, which are assessed through competitive application and interview processes.

How Do Child Psychotherapists Move From Band 7 to Band 8a?

Child psychotherapists move from Band 7 to Band 8a by applying for more senior roles that involve added responsibilities beyond direct clinical work. The progression requires several years of experience at Band 7, during which psychotherapists develop skill in specialized areas and demonstrate capabilities in supervision, leadership, and service development activities. Band 8a roles include responsibilities such as providing clinical supervision to less experienced staff, leading specialist services or pathways, and contributing to service planning and development. Psychotherapists looking for promotion must apply for advertised Band 8a vacancies and demonstrate through the NHS recruitment process that they meet the competencies and experience required for these advanced roles.

How Do Child Psychotherapists Move From Band 8a to Band 8b?

Progression from Band 8a to Band 8b for NHS child psychotherapists involves advancing into senior leadership and strategic roles. The move requires taking on notably greater responsibilities beyond direct clinical work. The added responsibilities include leading services across multiple sites, managing larger teams, or holding Trust-wide strategic positions. Band 8b roles involve service design, budget management, workforce planning, and contributing to organizational policy development. Moving from Band 8a to Band 8b requires applying for and successfully securing a Band 8b vacancy. Band 8b positions are competitive and demand demonstrated skill in both clinical practice and service leadership. Candidates need several years of experience at Band 8a level, evidence of successful service improvement initiatives, strong leadership capabilities, and added qualifications or training in management and organizational development. The selection process involves formal interviews and assessment of competencies aligned with the NHS Leadership Framework.

How Much Do NHS Child Psychotherapists Earn for Unsocial Hours?

NHS Child Psychotherapists receive higher pay for working unsocial hours, which include evenings, nights, weekends, and public holidays. The payments are provided under the Agenda for Change pay framework and are calculated as a percentage uplift on the basic hourly rate. For instance, Band 7 psychotherapists receive an additional 30% for evening and Saturday work, with higher percentages for Sundays and night shifts. Band 8a and 8b psychotherapists receive the same percentage uplifts, though the monetary value is higher due to their increased base pay. The payments are based on the actual hours worked during unsocial periods and are itemized separately on monthly payslips.

Psychotherapists in Tier 4 inpatient settings or crisis services work more unsocial hours compared to those in community CAMHS roles, which operate during standard working hours. The entitlement to unsocial hours payments depends on the work schedule and whether the hours are part of the standard contracted duties or worked as added hours beyond the normal working week.

How Much Overtime Does an NHS Child Psychotherapist Earn?

NHS Child and Adolescent Psychotherapists have few opportunities for overtime due to the structured nature of their roles. Overtime compensation is handled through local NHS trust policies, which may include additional pay or time off in lieu (TOIL). When overtime is authorized, it is calculated based on the individual's contracted hourly rate, derived from their band and spinal point on the NHS pay scale. In specialized settings, such as Tier 4 inpatient units, where service demands might require extra hours, compensation arrangements should be pre-agreed with line managers. The pre-agreement gives clarity and fairness in how overtime is compensated.

How to Calculate NHS Child Psychotherapist Take-Home Pay

Calculating the take-home pay for an NHS Child Psychotherapist involves a systematic approach to account for several deductions. The process gives an accurate estimation of net income by considering gross salary and mandatory deductions — or use our NHS take-home pay calculator for an instant estimate.

1

Identify Gross Salary

Begin by determining the gross annual salary based on the NHS Agenda for Change pay band. Child psychotherapists start at Band 6 during training and progress to Band 7 post-qualification.

2

Add Location and Additional Payments

Include any location-based allowances, such as London weighting, and payments for unsocial hours or overtime if applicable. The extras increase the gross salary before deductions.

3

Deduct Pension Contributions

Subtract pension contributions if enrolled in the NHS Pension Scheme. The contributions are tiered based on salary and are deducted before calculating take-home pay.

4

Subtract Income Tax and National Insurance

Calculate income tax using HMRC tax brackets and deduct National Insurance contributions. Both deductions depend on your earnings and tax code, impacting net pay.

5

Account for Other Deductions

Remove any added deductions like union fees, professional registration fees, or salary sacrifice arrangements. The deductions are subtracted from the gross salary through payroll.

6

Calculate Monthly Net Income

Divide the annual net pay by 12 to determine the monthly take-home pay. Adjust for any unpaid leave or part-time hours if applicable. The step-by-step calculation provides a complete view of the net income for NHS Child Psychotherapists.

What Deductions Come Off a Child Psychotherapist Payslip?

A child psychotherapist's payslip includes several standard deductions. Income tax is deducted through the PAYE (Pay As You Earn) system, based on the individual's tax code and total earnings. National Insurance contributions are automatically taken to fund state benefits, including the state pension. NHS pension contributions, ranging from 5.0% to 14.5% of pensionable pay, are deducted for those enrolled in the NHS Pension Scheme. Added deductions may include student loan repayments and any salary sacrifice arrangements, such as additional pension contributions or childcare vouchers, if applicable.

How Does NHS Child Psychotherapist Maternity Pay Work?

NHS Child Psychotherapist maternity pay is determined by the NHS Agenda for Change framework. Eligible psychotherapists receive 8 weeks of full pay, followed by 18 weeks of half pay combined with Statutory Maternity Pay, and then 13 weeks of Statutory Maternity Pay or Maternity Allowance. To qualify, a psychotherapist must have completed at least 12 months of continuous NHS service by the 15th week before the expected childbirth. The structure provides up to 52 weeks of maternity leave, supporting financial stability during this period.

How Does NHS Child Psychotherapist Sick Pay Work?

NHS Child and Adolescent Psychotherapists receive sick pay under the NHS Agenda for Change terms. The scheme provides complete occupational sick pay, starting with one month's full pay and two months' half pay for those with less than one year of service. For staff with five or more years of continuous NHS employment, the entitlement increases to six months' full pay followed by six months' half pay. During the full pay period, psychotherapists receive their normal basic pay, including any applicable unsocial hours payments. After the half pay period, if the absence continues, statutory sick pay may apply. The exact amount and duration of sick pay depend on the individual's NHS contract and local employment policies.

How to Become an NHS Child and Adolescent Psychotherapist

Becoming an NHS Child and Adolescent Psychotherapist involves a structured process that requires dedication and set qualifications. The pathway begins with building relevant experience and completing academic prerequisites. The step-by-step guide on how to reach this career path follows below.

1

Gain Relevant Experience

Education / Health / Social Care

Prospective psychotherapists should acquire substantial experience working with children and adolescents in settings such as education, health, or social care. The foundational experience matters for grasping the complexities of young people's mental health.

2

Complete a Relevant Degree

Psychology / Nursing / Medicine / Social Work

A degree in psychology, nursing, medicine, or social work is required. The academic background provides the needed theoretical knowledge and prepares candidates for advanced training.

3

Undertake Accredited Training

4-Year ACP-Accredited NHS-Funded Doctorate

Candidates must enroll in a four-year, NHS-funded doctoral-level training program accredited by the Association of Child Psychotherapists (ACP). The training includes supervised clinical practice and theoretical learning.

4

Take Part in Personal Psychotherapy

Personal Therapy / Self-Reflection

Personal psychotherapy is strongly recommended before and during formal training. Personal psychotherapy strengthens self-reflection skills and emotional resilience, which are needed for this demanding profession.

5

Complete Supervised Clinical Practice

Supervised CAMHS Placements

During training, candidates take part in broad supervised clinical practice. The hands-on experience matters for developing practical skills and gaining confidence in therapeutic settings.

6

Apply for NHS Roles

Band 7 Entry — CAMHS / Inpatient / Schools

Upon successful completion of training, candidates can apply for positions within the NHS, starting at Band 7. Opportunities exist in many settings, including CAMHS, inpatient units, and schools, with potential for career progression based on experience and specialization.

The pathway to becoming an NHS Child and Adolescent Psychotherapist is demanding but rewarding, offering a fulfilling career helping young individuals and their families.

What Qualifications Do You Need to Be a Child Psychotherapist?

To become a child psychotherapist, completion of a recognized pre-clinical course and a four-year full-time doctorate-level clinical training program is required. Experience working with children and adolescents is needed, and personal psychotherapy experience is strongly recommended.

How Long Does It Take to Become a Child Psychotherapist?

Becoming a child psychotherapist requires a total of six years of training. The pathway begins with a two-year pre-clinical course, followed by four years of NHS-funded doctoral-level clinical training. The clinical training is a full-time program, though part-time options are available across multiple UK locations. Prior to specialist training, candidates must complete a relevant degree and gain substantial experience working with children or young people, which may extend the total time commitment.

What Band Is an NHS Child Psychotherapist?

NHS Child Psychotherapists operate within the NHS Agenda for Change pay structure, across Bands 6, 7, and 8. During clinical training, they are positioned at Band 6. Upon qualification, they advance to Band 7. With experience and added responsibilities, such as leadership roles or specialized positions, they may progress to Band 8a or Band 8b. The bands reflect not just the psychotherapist's title but the complexity and responsibilities of their role within the NHS framework.

Is the ACP-Registered Training NHS-Funded?

Yes, most ACP-registered training positions for NHS Child and Adolescent Psychotherapists are funded by the NHS, providing salary support and financial assistance for required personal psychoanalysis.

Do NHS Child Psychotherapists Get London Weighting?

Yes, NHS Child Psychotherapists working in London receive London Weighting as an additional payment to account for the higher cost of living in the capital.

Can Child Psychotherapists Work in Private Practice?

Yes, qualified child psychotherapists can work in private practice. Once they are fully qualified and registered, many child psychotherapists offer their services independently, either alongside or instead of their roles within the NHS.

Results are estimates for informational purposes only. Tax rules change — always verify with HMRC or a qualified accountant or payroll professional.