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For Agency Nurses

Tax Return for Agency Nurses

Complete your Self Assessment in 8 minutes. Claim all your allowable expenses and submit directly to HMRC.

  • Track agency income
  • Uniform and equipment expenses
  • Travel and mileage support
  • MTD-ready for 2026

Example Tax Calculation

Based on typical agency nurses earnings £42,000/year

Gross Income£42,000
Expenses5,000
Taxable Profit£37,000
Income Tax£4,886
National Insurance£1,466

*Illustrative example based on 2024/25 tax rates. Your actual tax depends on your specific circumstances.

Allowable Expenses for Agency Nurses

Claim these tax-deductible expenses to reduce your tax bill

Professional Registration

NMC registration and required professional subscriptions.

Tip: Keep renewal receipts each year.

Uniform and Footwear

Uniforms and work-specific footwear for placements.

Tip: Everyday clothing is not claimable.

Travel to Placements

Mileage and travel costs for shifts at different locations.

Tip: Log dates, miles, and destinations.

Training and CPD

Courses required to maintain accreditation or skills.

Tip: Keep certificates and receipts.

More expenses you can claim

Indemnity insurance
Phone and internet
Parking and tolls
Accounting software fees
Meals on long shifts

Agency Nurses Industry Insights

Essential information about working as a agency nurses in the UK

Average Hourly Rate

£25 – £50

ICU and theatre nurses command highest rates

Common Structure

sole trader

Most agency nurses are sole traders or use umbrella companies

IR35 Considerations

May apply to this profession

IR35 rules may affect your tax status. Check your employment status carefully for each contract.

Required Certifications & Qualifications

NMC registration (annual renewal)
DBS check (enhanced)
Mandatory training updates
Specialist qualifications (where applicable)

When Do Agency Nurses Earn Most?

Understanding seasonal demand helps you plan your income and expenses throughout the tax year.

Peak Demand Periods

Winter (NHS winter pressures)Summer (staff holidays)

Quieter Periods

SpringAutumn

Industry Insight

Demand is relatively consistent due to ongoing NHS staffing challenges

Tax tip: During quieter periods, use the time to organise receipts, update your records, and plan for upcoming tax deadlines.

Tax Tips for Agency Nurses

Specific tax considerations to maximise your deductions and stay compliant

NMC registration fee is tax-deductible

Uniform and shoes are typically allowable

Parking at hospitals may be deductible if no staff parking available

Agency fees are already deducted from your rate

These tips are based on UK tax rules for the 2024/25 tax year. For personalised advice, consult a qualified accountant.

How to File Your Tax Return

Follow these simple steps to complete your Self Assessment

1

Gather Your Documents

Collect income records, receipts, and expense statements

2

Enter Income & Expenses

Add your earnings and claim allowable expenses with our guided flow

3

Review Your Calculation

See exactly how much tax you owe with real-time calculations

4

Submit to HMRC

File your tax return directly to HMRC in minutes

Key Deadlines for 2024/25 Tax Year

Don't miss these important dates

5 April 2025

Tax Year Ends

Calculate your final income and expenses

5 October 2025

Register for Self Assessment

If this is your first year self-employed

31 January 2026

Online Filing Deadline

Submit your tax return and pay any tax owed

6 April 2026

MTD Starts (£50k+)

If your income exceeds £50,000, you must use MTD software

Late Filing Penalties

1 day late: £100 fixed penalty

3 months late: £10/day up to £900

6 months late: 5% of tax owed or £300 (whichever is higher)

12 months late: Additional 5% or £300

Plus interest on any tax paid late. Avoid these costs by filing early with QTax.

Frequently Asked Questions

Answers to common questions about tax returns for agency nurses

Do agency nurses need to register as self-employed?

If you are paid directly and handle your own tax, you must register for Self Assessment.

Can I claim uniforms and travel?

Yes. Work-specific uniforms and travel to placements are allowable expenses.

What is the Self Assessment deadline?

Online returns are due by 31 January following the end of the tax year.

Related Guides

Explore tax guides for similar professions

Ready to File Your Tax Return?

Join thousands of UK agency nurses who trust QTax for their Self Assessment