Mileage for locum GPs — what to record
How locum doctors typically approach mileage logs, home-to-practice trips, and keeping records that stand up at year end.
- mileage
- expenses
- tax
Mileage is one of the most common expenses for GP locums who travel between home and practices. A tidy log makes tax time far less stressful.
What to note for each trip
For each journey, record:
- Date
- Start and end locations (or practice name)
- Miles driven
- Purpose (e.g. locum session)
If you claim using HMRC approved mileage rates, you generally do not also claim fuel separately for those miles — but confirm current rules for your situation.
Home to practice
Whether home-to-practice mileage is allowable depends on your working pattern and how HMRC views your base of operations. Many locums discuss this with an accountant early on so their log matches their approach.
Parking and tolls
Parking and tolls are often claimed separately from mileage. Keep receipts or card statements where possible.
Making it easy
In LocumBook you can attach mileage to sessions as you log them, and set a home address for distance calculations. See Mileage and tax in the manual for app-specific steps.
Tip: Log mileage on the day of the session. Waiting until month-end is how trips get forgotten.
Related articles
- 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.
- Tax claims locum doctors often miss
Common allowable expenses that quietly go unclaimed by locum GPs — usually not because they're not entitled to them, but because nobody mentioned it.