Specialist Tax Support for Independent and Agency Locum Doctors in the UK
Locum doctors enjoy flexibility and independence—but with that comes the responsibility of managing payroll, tax returns, and pension contributions on your own. Whether you’re working via an agency, as a sole trader, or through a limited company, accurate tax management is essential to stay compliant and make the most of your income.
Locum Payroll Structure: What You Need to Know
Self-Employed / Sole Trader
Paid directly by the surgery or agency. Must handle invoicing, bookkeeping, and tax returns. Eligible for NHS pension contributions.
Limited Company
Paid via your own company. Allows for tax-efficient profit extraction but comes with more responsibilities.
Agency PAYE
Paid through a recruitment agency, with tax and NI deducted at source. Limited control but easier to manage.
Self-Assessment & Tax Return Services
- Self-Assessment & Tax Return Services
Preparation and submission of your annual Self Assessment tax return - Accurate income reporting from multiple locum roles
- Claim all allowable expenses—travel, indemnity insurance, equipment, training, and more
- Advice on payments on account, helping you plan for large tax bills ahead of time
- Clear guidance on Class 2 and Class 4 National Insurance liabilities
NHS Pension Contributions for Locum GPs
If you’re eligible and registered, we’ll help you manage your NHS pension obligations:
- Completion of Locum Forms A and B
- Calculating accurate pensionable pay
- Submission to PCSE/NHS England within timeframes
- Tiered contribution support and year-end reconciliation
Our system ensures you don’t miss critical pension deadlines.
Bookkeeping & Income Tracking
- Track all your invoices, income, and reimbursements
- Real-time overview of your finances using Xero, QuickBooks, or FreeAgent
- Cloud-based record keeping and receipt capture
- Custom reports to understand your earnings across sessions and sites
Tax Efficiency for Locums
We help you keep more of what you earn by:
- Advising on whether to remain self-employed or incorporate
- Managing dividend vs salary mix if operating through a limited company
- Ensuring all business expenses are claimed correctly
- Offering support with IR35 if working through agencies or umbrella companies
Tax shouldn’t be a guessing game—our job is to make sure you pay what you owe and not a penny more.
Optional Add-Ons
- Tax investigation insurance
- Quarterly profit reports
- Cash flow forecasting for long-term planning
- Business structure reviews annually
We also offer company formation and registration services if you’re considering setting up a limited company.
Schedule a meeting with one of our team
Simplify Your Locum Tax and Payroll Today
Let us take care of the paperwork, so you can focus on your patients. Contact us today for a free consultation and discover how our tailored accounting services can keep your locum work stress-free, efficient, and compliant.