Tax Return for Locum Doctors
Complete your Self Assessment in 8 minutes. Claim all your allowable expenses and submit directly to HMRC.
- Track shifts and invoices
- Professional fees support
- Travel expense tracking
- MTD-ready for 2026
Example Tax Calculation
Based on typical locum doctors earnings £80,000/year
*Illustrative example based on 2024/25 tax rates. Your actual tax depends on your specific circumstances.
Allowable Expenses for Locum Doctors
Claim these tax-deductible expenses to reduce your tax bill
Professional Fees
GMC fees, subscriptions, and required memberships.
Tip: Keep renewal receipts and invoices.
Indemnity Insurance
Professional indemnity and medical insurance premiums.
Tip: Insurance is fully deductible.
Travel to Placements
Mileage and travel costs for hospital or clinic placements.
Tip: Log dates and locations.
Training and CPD
Courses and conferences required to maintain skills.
Tip: Keep certificates and receipts.
More expenses you can claim
Locum Doctors Industry Insights
Essential information about working as a locum doctors in the UK
Average Hourly Rate
£60 – £150
Rates vary significantly by specialty and shift type
Common Structure
limited company
Limited company common due to high earnings and IR35 considerations
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
When Do Locum Doctors Earn Most?
Understanding seasonal demand helps you plan your income and expenses throughout the tax year.
Peak Demand Periods
Quieter Periods
Industry Insight
A&E and acute specialties have highest locum demand
Tax tip: During quieter periods, use the time to organise receipts, update your records, and plan for upcoming tax deadlines.
Tax Tips for Locum Doctors
Specific tax considerations to maximise your deductions and stay compliant
Medical indemnity insurance is fully tax-deductible
GMC registration and revalidation fees are deductible
Course fees for mandatory training are allowable
IR35 status must be carefully assessed — many NHS locum roles are inside IR35
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
Gather Your Documents
Collect income records, receipts, and expense statements
Enter Income & Expenses
Add your earnings and claim allowable expenses with our guided flow
Review Your Calculation
See exactly how much tax you owe with real-time calculations
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 locum doctors
Do locum doctors need to register as self-employed?
If you work as an independent locum and invoice for services, you must register for Self Assessment.
Can I claim GMC fees and insurance?
Yes. Professional fees and indemnity insurance are allowable expenses.
What records should I keep?
Keep invoices, receipts, mileage logs, and bank statements.
Ready to File Your Tax Return?
Join thousands of UK locum doctors who trust QTax for their Self Assessment