Accountants for Locum Doctors
We work with locum doctors who need clear tax advice around self-employed income, PAYE shifts, agency work, umbrella arrangements, limited companies, IR35, off-payroll working, expenses, pension tax, MTD, tax returns and HMRC compliance.
Locum doctor tax depends on how you are paid, not just what work you do.
Locum doctors can be paid through PAYE, agencies, umbrella companies, self-employment, limited companies or mixed arrangements in the same tax year. The correct tax treatment depends on the contract, control, substitution, financial risk, who pays you, whether tax has already been deducted and whether IR35 or off-payroll working applies.
Locum income can need different tax return entries in the same year.
PAYE shifts, agency pay, self-employed work, company income and umbrella income should be separated before the tax return is prepared.
Company income needs IR35 and off-payroll review.
A locum doctor paid through a company may still need to consider whether income is inside IR35, whether tax was deducted, and how this is shown in the company and personal tax returns.
High take-home-pay schemes should be checked carefully.
Historic contractor loan schemes, disguised remuneration, umbrella arrangements and unusual payslip deductions can create tax disclosure or loan charge concerns.
We check the income route, contracts, expenses, IR35 position and HMRC risk before preparing the tax return.
Locum tax should not be handled by simply adding up bank receipts. We review how each income stream was paid, whether tax was already deducted, whether expenses are claimable, and whether any compliance risk needs explaining.
Income map
PAYE shifts, self-employed locum work, agency income, umbrella pay, company income and mixed income.
Contract review
Hospital, agency, NHS bank, private clinic, company, umbrella and consultancy arrangements.
Tax status
Self-employment, employment, IR35, off-payroll working and tax already deducted at source.
Expenses and risks
Travel, professional fees, indemnity, equipment, training, scheme risk, loan charge and HMRC letters.
Filing and planning
Self Assessment, company accounts, Corporation Tax, MTD, payments on account and next-year planning.
We work with locum doctors across PAYE, self-employed, agency and company routes.
The correct support depends on how you are paid. A locum GP paid gross, a hospital locum paid through PAYE, and a doctor using a limited company can each need a different tax treatment.
PAYE locum doctors
Multiple employments, tax code issues, emergency tax, professional fee claims, pension tax and Self Assessment triggers.
Tax code →Self-employed locum doctors
Gross income, expenses, accounts, payments on account, MTD readiness and tax return preparation.
Locum tax →Limited company locums
IR35, off-payroll working, company accounts, Corporation Tax, payroll, dividends and director loan account review.
Company accounts →Umbrella and tax scheme concerns
Review of unusual payslips, contractor loan schemes, disguised remuneration, loan charge issues and HMRC disclosures.
Disclosure →Services commonly needed by locum doctors.
These are the main service areas that connect with locum doctors. The right combination depends on whether your income is PAYE, self-employed, agency, umbrella, company-based or mixed.
Locum Doctor Tax Return
Tax returns for locum doctors with self-employed income, PAYE shifts, agency income, company income or mixed income.
View service →IR35 Advice for Locum Doctors
Review of company contracts, off-payroll working, inside IR35 income, deemed employment payments and company tax treatment.
View service →Limited Company Accounts for Doctors
Company accounts, Corporation Tax, payroll, dividends, director loan account and Companies House filing for locum doctors.
View service →MTD for Locum Doctors
Making Tax Digital readiness for locum doctors, income tracking, bookkeeping, software and quarterly update preparation.
View service →Professional Fees Tax Relief
Review of GMC, BMA, Royal College, indemnity, subscriptions, training and employment or business expense claims.
View service →Tax Disclosure for Doctors
Support where locum income was missed, filed late, reported under the wrong route or HMRC has raised questions.
View service →A locum doctor can have PAYE, self-employed and company income in the same tax year.
The tax return should not treat all locum income the same way. Some shifts may be taxed under PAYE, some may be gross self-employed income, some may be paid through an agency, and some may be company income that needs IR35 or off-payroll working review.
We separate each income stream, check the tax already deducted, review expenses and make sure the final tax return, company accounts and HMRC explanation are consistent.
Multiple PAYE roles can create tax code problems.
Emergency codes, duplicated allowances and incorrect code allocations can leave locum doctors overpaid or underpaid.
Limited company income needs contract-by-contract review.
The fact that money reaches a company bank account does not automatically mean it is outside IR35.
Historic high take-home-pay arrangements should be reviewed.
Loan schemes, disguised remuneration and unusual umbrella arrangements can create HMRC disclosure and settlement risks.
Locum doctors may need better digital records.
Making Tax Digital can require more regular income and expense tracking, especially for doctors with self-employed income.
What locum doctors usually need to provide.
The exact records depend on whether the income is PAYE, self-employed, company-based, umbrella income or mixed across several routes.
Payslips, P60s, P45s, agency statements, invoices, remittance advice, bank receipts and income schedules.
Agency agreements, hospital contracts, company contracts, umbrella paperwork and off-payroll working determinations.
Professional fees, indemnity, travel, equipment, software, training, phone, home office and bookkeeping records.
Company bank statements, bookkeeping, payroll, dividends, Corporation Tax records and director loan account details.
Previous tax returns, HMRC statements, tax code notices, loan charge letters, disclosure references and compliance check letters.
A practical process for locum doctors with mixed income and tax risk.
We identify how each income stream was paid, then prepare the tax return, company accounts or HMRC response around the correct treatment.
Understand how you are paid
We confirm whether your income is PAYE, agency, self-employed, umbrella, company-based or mixed across different roles.
Separate income and tax deducted
We separate gross income, taxed income, company income, expenses and deductions so the tax return is not duplicated or under-reported.
Review IR35, expenses and HMRC risk
We review company contracts, professional expenses, umbrella risk, avoidance concerns and any HMRC letters.
Prepare filing and next-year plan
We prepare the tax return, company accounts, MTD records, disclosure notes or HMRC response as required.
Common questions from locum doctors.
These answers are general only. The correct position depends on contracts, payment route, tax deducted, IR35, expenses and HMRC correspondence.
Do locum doctors need a Self Assessment tax return?
Often, yes, especially where income is paid gross, self-employed, through a company, from several sources, or where expenses, pension tax, rental income or other untaxed income need reporting.
Can locum doctors be self-employed?
Sometimes, but it depends on the facts. The contract, working arrangement, control, substitution, financial risk, who pays the doctor and how tax is deducted all need review.
Can a locum doctor use a limited company?
Sometimes, but IR35 and off-payroll working rules should be reviewed. If income is inside IR35, the company and personal tax treatment may be different from normal dividend planning.
What expenses can locum doctors claim?
Common areas include professional fees, indemnity, travel, equipment, software, training, phone and home office costs. The correct claim route depends on whether the income is employment, self-employment or company income.
Can you help if I used an umbrella or loan scheme?
Yes. We can review the paperwork, payslips, deductions, HMRC letters and whether a disclosure, amendment or specialist response is needed.
Need an accountant for locum doctor income, IR35, expenses or HMRC support?
Send a short summary of how you are paid, whether you use a company or umbrella, whether income is PAYE or gross, and the tax year involved. We will confirm the records needed and the next step.