Blog | The working record
Tax, invoicing, rate benchmarks, regulatory changes, and career moves for UK locum healthcare professionals.
Editorial board | Page 4
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The 2026/27 tax year is the noisiest UK tax year locums have seen since the pandemic. Dividend rates jumped, MTD penalties landed, threshold freezes got extended.
Form A is completed by you and signed by the practice. Form B is your monthly summary. Both go through PCSE Online and live or die by the 10-week rule. Here is the full mechanic.
A clean step-by-step setup for going freelance as a UK GP in 2026. Performer list, indemnity, HMRC self-employment, NHS Pension Form A and B, and the things that catch new locums in the first month.
Understand tax as a self-employed locum pharmacist: registering with HMRC, what to set aside, allowable expenses, VAT exemption, and when to incorporate.
Why locum healthcare professionals deserve better tools than a spreadsheet My dad was a GP locum for 45 years. Every Sunday evening, without fail, he would si