Doctors will have their tax bills paid by the NHS in a bid to avert a winter crisis caused by understaffing.

Thousands of medics will be offered an emergency deal, amid growing concern about the number of consultants refusing to work overtime because they are hit by a pensions “tax trap”.

The rules mean doctors can be hit with tax rates of more than 90 per cent on their earnings - including their pension contributions - if they earn more than £110,000 a year.

It means consultants are substantially cutting back on any overtime or weekend work as they can be taxed thousands for earning a penny over the threshold.

Matt Hancock, health secretary, will today issue a ministerial direction instructing NHS chiefs to introduce a plan aimed at heading off an immediate crisis.

Last week official statistics revealed Accident & Emergency waiting times are the worst since records begun, stoking fears about how the NHS will cope this winter.

Under the new terms, clinical staff will be told that tax bills caused by overtime can be paid out of their pension, with the NHS committing to later topping up their pots, so the total value of them is not reduced.