Fixed-fee accounting and tax support for locum GPs covering sessions across multiple practices in Leicester and across the UK, covering self assessment, NHS Pension Scheme forms and VAT.
Locum GP work often means juggling sessions across several practices, each with its own booking arrangement and payment terms, alongside NHS Pension Scheme paperwork that has to be submitted within tight deadlines. We work with locum GPs across the UK, bringing every income stream together into one accurate self assessment return and keeping your pension contributions and VAT position on track.
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We prepare and submit your self assessment tax return, bringing together income from locum sessions across multiple practices and agencies into one accurate return.
We reconcile session fees, agency remittances and any tax already deducted against your bank records, so your accounts reflect what you actually earned.
We help you keep on top of GP Locum Form A and B submissions for each engagement, so your locum earnings are pensioned correctly and within NHS Pensions’ submission deadlines.
The VAT treatment of locum GP work has recently changed, including updated HMRC guidance on payments made through locum agencies. We keep up to date with this evolving area and advise on your specific position.
Most locum GPs work as sole traders, but if you locum through your own limited company, we advise on whether this suits you and the off-payroll working rules that can apply, handling your company accounts and corporation tax return if you do.
Locum GP work brings its own particular tax, pension and VAT questions. Here is what matters most.
There is no blanket HMRC ruling that locum GPs are automatically self-employed; each engagement is assessed on its own facts, and where you are supplied through an agency and work under someone else’s direction, HMRC’s agency rules can require the agency to operate PAYE. We review your specific engagements to confirm your correct status.
Self-employed locum GPs providing NHS primary medical services can pension their locum earnings by completing GP Locum Form A and Form B for each engagement, generally within 10 weeks of the work being completed. We help you keep on top of this paperwork so your pension record stays accurate and up to date.
Medical services provided by a GMC-registered doctor for a therapeutic purpose are generally exempt from VAT. HMRC updated its published position in 2026 on how this exemption applies to locum doctors supplied through agencies, so the VAT treatment of agency-based locum work can differ from direct engagements. We keep up to date with this evolving area and review your specific arrangements.
NHS general practice work is largely covered by the state-backed Clinical Negligence Scheme for General Practice, but this does not extend to non-clinical or regulatory matters, non-NHS work, or Good Samaritan acts, so most locum GPs still take out supplementary cover with the MDU, MPS or MDDUS. Indemnity subscriptions are generally an allowable expense against your locum income.
Most locum GPs work as sole traders, but if you locum through your own limited company and provide services to a practice, off-payroll working rules can apply, meaning the practice or agency may need to determine your employment status and deduct tax before paying your company. We help you understand which rules apply and what they mean for your take-home pay.
We offer fixed-fee packages whether you work as a sole trader or through your own limited company. Each package covers the core compliance work below, with optional extras you can add as needed.
Self Employed
Optional
Limited Company
Optional
Limited Company
Optional
Limited Company
Optional
All packages are guide prices, excluding VAT. Your exact fee depends on your turnover, transaction volume and the level of support you need — request a quote for a price tailored to you.
Straightforward answers to the questions we’re asked most.
Yes. Locum GP income, whether booked directly or through an agency, needs to be reported through self assessment. We register you if needed and file your return each year.
There is no automatic HMRC rule that locum GPs are self-employed. Each engagement is assessed on its own facts, and agency-supplied locum work carried out under another person’s direction can fall under HMRC’s agency rules, requiring PAYE. We review your engagements to confirm your correct status.
You pension locum income by submitting GP Locum Form A and Form B for each engagement, generally within 10 weeks of completing the work. We help you keep on top of this so nothing is missed.
Medical services provided by a GMC-registered doctor are generally exempt from VAT. HMRC updated its guidance in 2026 on how this exemption applies to locum doctors supplied through agencies, so the position can depend on how you are engaged. We review your specific arrangements and advise accordingly.
Common allowable expenses include your GMC retention fee, medical indemnity subscription, royal college subscriptions, CPD and appraisal costs, DBS checks and travel between surgeries. We help you keep accurate records and claim what you are entitled to.
Most locum GPs work as sole traders, but a limited company can suit some circumstances, though it brings off-payroll working rules into consideration if you work mainly through larger practices or agencies. We talk through the tax and practical differences based on your circumstances.
No. While most clients prefer cloud software such as Xero, QuickBooks, Sage or FreeAgent, we understand not everyone wants to work in the cloud. If you'd rather not use cloud software for your bookkeeping, we also support off-cloud software such as VT Transaction+.
Tell us about your circumstances and we’ll come back to you with clear next steps, typically the same working day. Our support is available in person, by phone, email or a virtual video meeting, whichever suits you best.