Guides, tips, and updates for locums

What every UK locum should do before 5 April to minimise 2026/27 tax. Practical, actionable, ordered by deadline.

Whether to incorporate as a locum GP depends on gross income and on how much profit you actually need to draw. Three breakpoints where the answer changes.

Claim 55p a mile on business travel from 6 April 2026, but not on commuting. Where HMRC draws the line for a self-employed locum, and what the real test is.

The four regulators most UK healthcare locums work under all require CPD, but the rules, audits and evidence differ. What you need to keep on file.

Three UK medical defence organisations cover almost all locum GPs. The differences matter for cost, the quality of personal support, and who picks up a GMC case.

Form B gets the headlines but Form A matters too. What it does, when it is due, and the common mistakes that cost locum GPs pensionable service.

Weekend, night and bank-holiday uplifts on a nursing rate card look straightforward. In practice the calculation is messier. Here is how to read one.

Challenge an inside-IR35 determination properly: how the client-led disagreement process works, who the 45 days really apply to, and what to put in writing.

How self-employed locums can avoid the January tax surprise by setting aside a fixed percentage on every invoice, and when the 25% rule needs to flex.

Fee ranges for UK medical specialist accountants in 2026, what you get for each band, and when the investment pays back.

The same shift can net £14 or £22 an hour depending on who pays you. Here is a worked comparison for a Band 5 nurse working a weekend long day.

Most locum pharmacists stay well under the VAT threshold, but shift cover in hospitals, private clinics, and PCN roles can push you over faster than you expect.