Fixed-fee accounting and tax support for locum optometrists, whether you work across several practices, hold NHS performer status, or locum through your own limited company, covering self assessment, VAT and Making Tax Digital, UK-wide.
Locum optometry has a particular VAT quirk that catches many locums out: fees for the clinical sight-testing services you provide directly, under your own GOC registration, are generally exempt as medical care, while the position can differ where you are engaged through a staffing agency. We work with locum optometrists across the UK, getting this position right and keeping your self assessment or company accounts accurate.
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We prepare and submit your self assessment tax return, bringing together locum sessions and NHS performer payments into one accurate return.
We keep your records up to date, reconciling locum fees and NHS General Ophthalmic Services payments so your accounts are always accurate.
If you locum through your own limited company, we advise on whether this still suits your circumstances, including any off-payroll (IR35) considerations, and handle your company accounts and corporation tax return.
The VAT treatment of locum optometry work can differ depending on how you are engaged, whether you invoice practices directly under your own registration or are supplied through a staffing agency. We review your specific arrangements and advise on your VAT position and Making Tax Digital obligations.
From GOC registration and professional indemnity to clinical equipment, CET courses and travel between practices, we make sure you claim everything you are entitled to.
Locum optometry work brings its own particular tax and VAT questions, from how your session fees are treated to your employment status across different practices. Here is what matters most.
Registered opticians and optometrists are named as health professionals under the VAT medical care exemption, so fees for the clinical sight-testing services you provide directly, under your own GOC registration, are generally exempt from VAT. Where you are supplied to a practice by a staffing agency acting as principal, the agency’s own fee to the practice is normally a standard-rated supply of staff, a separate question from how your own fee is treated. The right position depends on exactly how you are engaged, so we review your contracts and invoicing chain before advising.
Locum optometrists commonly work across multiple practices. Where a practice directs how and when you work, HMRC’s agency rules can require PAYE to be operated on your fees rather than treating you as self-employed. We review your working arrangements to confirm your correct status.
Sight testing equipment and other clinical instruments generally qualify for capital allowances, giving tax relief as soon as you invest in new equipment for your own use.
If you locum through your own limited company and provide services to a medium or large practice group, off-payroll working rules can apply, meaning the practice or fee-payer decides your employment status and may need to deduct tax and National Insurance before paying your company. Smaller independent practices are generally exempt from applying these rules themselves, in which case your own company remains responsible for assessing your status. We help you understand which applies and what it means for your take-home pay.
Your annual GOC registration fee, professional indemnity insurance, clinical equipment, CET and CPD costs and travel between practices are generally allowable against your locum income under the normal wholly and exclusively rule. We make sure these are captured accurately each year.
We offer fixed-fee packages whether you locum 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 optometry 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.
Registered optometrists are treated as health professionals for VAT purposes, so fees for the clinical services you provide directly, under your own GOC registration, are generally exempt. Where you are supplied to a practice through a staffing agency acting as principal, the position can differ, and you would only need to register for VAT on relevant taxable turnover once it exceeds £90,000. We review your specific arrangements and advise accordingly.
Common allowable expenses include GOC registration, professional indemnity insurance, clinical equipment, CET and CPD course costs, professional body subscriptions, and travel between practices. We help you keep accurate records and claim what you are entitled to.
Many locum optometrists start out as sole traders. A limited company can suit those with higher, more consistent locum income, though it brings additional administration and can bring off-payroll (IR35) rules into play if you work mainly for larger practice groups. We talk through the tax and practical differences based on your circumstances.
NHS sight test fees you receive as a locum need to be reconciled against your own records and any tax already deducted, like any other income stream. We build this into your bookkeeping so nothing is missed.
We reconcile the tax already deducted at source by each agency against your total tax liability for the year, so you only pay any balance due and are not taxed twice on the same income.
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.