Specialist advice for Locum Doctors

Working as a Locum can give you flexibility and a varied work experience, but making sure you are being paid correctly and not storing up trouble with HMRC can be more difficult, which is where we can help.

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Self Employed Checklist for new Locums

Starting out as a self Employed Locum Doctor?

Then here is a checklist of things that you should be thinking about and doing:

  • Inform HMRC that you have started self-employment work: If you do not intend appointing an accountant you can do this either by submitting a form CWF1 or by notifying HMRC on line using the HMRC website. The CWF1 form is also available on the HMRC website.
  • Consider the types of expenses you will incur: If you consider the types of business expenses you will incur from the outset, then you are more likely to claim for everything that you can and remember to keep adequate records of expenses incurred.
  • Consider how much tax you need to set aside from your income to meet your tax liability when it falls due.
    This is something that we can help you with. There is not a standard percentage which applies to all locum doctors. The amount you will need to set aside will depend upon the level of your income and also the other sources of income you have.
  • Know when your first self-assessment tax payment will be due and when subsequent payments fall due: We often find that locum doctors are caught out by unexpectedly high tax liabilities as a result of the Payment on Account rules.
  • Submit forms to HMRC’s National Insurance office, to ensure that you do not overpay National Insurance
  • If you are working for an NHS Provider, review the superannuation forms that need to be completed
  • Consider how best to keep your business records, these days a ‘cloud based’ accounting package can often to be ideal choice, working together with a simple app on your phone.

Help is at hand

Don’t worry if this sounds a daunting list, we can advise you on this whole process or carry it out on your behalf.


Contact us for specialist medical accountancy services for Locums

If you’re looking to plan your finances for the future or trying to find an answer to a problem then get in touch today.



Are you in danger of being hit with a huge tax bill on your pension growth? Our NHS Pension Review Service can provide an advance warning of impending pension issues.

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HMRC have increasingly got GPs in their sights and many Practices have been subject to lengthy tax investigations. Make sure you’re covered with our annual insurance scheme.

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Talk to one of our Medical Accounting Team for free. We can discuss your circumstances and how we can help you achieve better financial management, reduce your tax bills or plan for the future with a tailored fixed price plan.

Meet our team

We have a panel of subject experts and a team of professional accountancy support staff to make sure your specific needs are met reliably and cost effectively.


A specialist healthcare team to advise you
Call free for support at any time
Keep you up to date with the latest changes
No fuss, smooth process to change to us
Members of AISMA - Association of Independent Specialist Medical Accountants

What our clients say…

Dr Ravi Bansal, Locum GP

I’ve been with Nichols and Co for nearly 10 years with Debra being my accountant. I first contacted them when I received letters for tax arrears due to the wrong tax codes being applied during my hospital jobs.

Debra sorted this matter out and has always provided helpful and honest advice regarding tax matters. She has also helped my wife with her tax returns. I would definitely recommend their services for accounting matters with a special interest in helping doctors with their tax affairs. They are approachable, helpful and efficient.

Dr Jayran Mistry, Locum

Thank you for everything you at Nichols & Co have done for me with regard to my tax returns to date. I have always felt I am able to approach you with any question and that the answer is always helpful and thorough.

I am very grateful for how detailed, clear and efficient you are with tax returns and letters and for expediting things when needed. Every time I make contact with you I am met with polite staff and helpful advice and I have spoken with many of my friends about the service you provide and how good I think it is. I always recommend you. Thanks very much again, I really appreciate your hard work and help.