Fixed-fee accounting and tax support for locum and self-employed pharmacists, whether you work through an agency, direct bookings, or your own limited company, covering self assessment, VAT and Making Tax Digital, UK-wide.
Locum pharmacy work often means juggling bookings across several agencies and pharmacy groups, each with its own payment schedule and rate of tax deducted at source. We work with locum and self-employed pharmacists across the UK, reconciling agency remittances against what has actually been paid, so your self assessment return reflects your real income and any tax already deducted is properly accounted for.
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We prepare and submit your self assessment tax return, bringing together income from multiple locum agencies and direct bookings into one accurate return.
We reconcile agency remittance statements and direct pharmacy payments against your bank records, so your accounts reflect what you actually earned and any tax already deducted.
If you locum through your own limited company, we advise on whether this still suits your circumstances and handle your company accounts and corporation tax return.
The VAT treatment of locum pharmacy work can differ depending on how you are engaged. We review your specific arrangements and advise on your VAT position and Making Tax Digital obligations.
From GPhC registration and professional indemnity to travel between pharmacies, uniforms and professional subscriptions, we make sure you claim everything you are entitled to.
Locum pharmacy work brings its own particular tax and VAT questions, from how your fees are treated to reconciling pay across multiple agencies. Here is what matters most.
Registered pharmacists are named as health professionals under the VAT medical care exemption, so fees for the clinical and dispensing services you provide directly, under your own GPhC registration, are generally exempt from VAT. Where you are supplied to a pharmacy by a staffing agency acting as principal, the agency’s own fee to the pharmacy is normally a standard-rated supply of staff, which is a separate question from how your own fee is treated. The correct position depends on exactly how you are engaged, so we review your contracts and invoicing chain before advising.
Some locum pharmacists work as genuinely self-employed sole traders, reporting income through Self Assessment, while others working through agencies or under closer supervision may fall under HMRC’s agency rules and be taxed through PAYE instead. We review your specific working arrangements to confirm your correct status.
Where an agency operates PAYE on your fees under the agency rules, that tax is credited against your total Self Assessment liability for the year rather than taxed twice. Locuming across several agencies, each with a different arrangement, makes keeping track of what has been deducted, and by whom, essential to getting your return right.
If you locum through your own limited company and provide services to a medium or large pharmacy group, off-payroll working rules can apply, meaning the pharmacy or fee-payer decides your employment status and may need to deduct tax and National Insurance before paying your company. Smaller independent pharmacies 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 GPhC registration fee, professional indemnity insurance, travel between pharmacies, uniforms and CPD costs 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. If you work as a self-employed locum pharmacist, whether through an agency or booked directly by a pharmacy, that income needs to be reported through self assessment. We register you if needed and file your return each year.
Common allowable expenses include GPhC registration and professional indemnity insurance, travel between pharmacies, professional body subscriptions, uniforms and laundry, and training or CPD costs. We help you keep accurate records and claim what you are entitled to.
Many locum pharmacists 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 pharmacy groups. We talk through the tax and practical differences based on your circumstances.
This depends on how you are engaged. Fees for the clinical and dispensing services you provide directly, under your own GPhC registration, are generally VAT-exempt, though different rules can apply if you are supplied to a pharmacy through a staffing agency acting as principal, and any relevant taxable turnover over £90,000 would need to be registered. We review your specific arrangements and advise accordingly.
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.