Locum tax basics for UK doctors
A practical overview of self-assessment, allowable expenses, and what to track throughout the tax year as a locum doctor.
- tax
- self-assessment
- expenses
Working as a locum usually means you are self-employed (or a combination of employed and self-employed). That brings flexibility — and a few extra admin responsibilities.
Self-assessment
Most locums need to register for Self Assessment with HMRC and file a tax return each year. Deadlines and payment dates matter; missing them can mean penalties.
If you are new to locuming, register early rather than waiting until January pressure hits.
What to track
Keep a clear record of:
- Session fees and dates
- Mileage between home and practices (where allowable)
- Parking, tolls, and other travel costs
- Professional subscriptions and indemnity
- Equipment and software used for work
Tools like LocumBook help you capture sessions and mileage as you go, so January is a summary exercise rather than a reconstruction project.
Allowable expenses
Not every cost is allowable. Rules depend on your circumstances, and this is not personal tax advice. When in doubt, check HMRC guidance or speak to an accountant who understands medical locum work.
Next steps
- Log sessions promptly after each shift
- Keep receipts and mileage notes
- Review your year-to-date position before the tax year ends
For day-to-day tracking in the app, see the user manual.
Related articles
- Self-employed or agency PAYE? How locum and agency healthcare work actually gets taxed
A plain-English look at the difference between self-employed locum work and agency PAYE — and why it's worth being certain which one applies to you.
- Home-to-practice mileage — when it actually counts
A closer look at one of the most misunderstood expenses for locum GPs — when home-to-practice travel is allowable, and how to keep a record that holds up.
- Finding an accountant who actually gets locum GP work
What to look for in an accountant as a locum GP, the questions worth asking before you sign up, and why "any accountant" isn't quite the same as the right one.