Guide | GP locums

Locum GP expenses: what you can claim against tax

A self-employed locum GP can deduct the costs of locum work from fees before tax: the GMC annual retention fee, medical defence subscription, professional memberships, business mileage at 55p a mile for the first 10,000 miles in 2026/27, parking on business journeys, medical equipment, the business share of a phone, a flat rate for working from home, and training that keeps existing skills current.

Ordinary commuting, everyday clothing and NHS pension contributions are not business expenses. Below is what each category covers, with the GOV.UK or HMRC page that says so.

Checked on against the primary sources listed at the end of this page.

What can a locum GP claim as expenses?

The test on GOV.UK's expenses guidance is the same for a GP as for any sole trader: the cost has to be for the business. For locum GP work that usually means:

Common allowable expenses for a self-employed locum GP
CategoryExamplesSource of the rule
Registration and membershipsGMC annual retention fee; professional organisation membership and journals related to your workGOV.UK, subscriptions
IndemnityMedical defence organisation subscription for cover outside CNSGPGOV.UK, legal and financial costs
TravelBusiness mileage at the flat rate, parking, trains on business journeysGOV.UK, simplified expenses: vehicles
EquipmentStethoscope, medical bag, diagnostic kit, a laptop used for the workGOV.UK, office, property and equipment
Phone and internetThe business share of the bills, never the personal shareGOV.UK, office, property and equipment
Working from homeA flat £10, £18 or £26 a month for 25 to 50, 51 to 100, or 101 or more hours of business useGOV.UK, simplified expenses: working from home
TrainingCourses and updates that improve skills you already useGOV.UK, training courses
Accountancy and bank chargesAn accountant hired for business reasons; bank and card chargesGOV.UK, legal and financial costs

Equipment is an expense in the year you buy it if you use the cash basis, or a capital allowance if you use traditional accounting. GOV.UK lists the cost of preparing your Self Assessment return itself as not allowable, although an accountant hired for other business reasons is.

Does a locum GP still need to pay for indemnity?

In England, NHS Resolution's Clinical Negligence Scheme for General Practice has covered clinical negligence in NHS general practice for incidents from 1 April 2019. It does not cover non-NHS work, or non-clinical, advisory and regulatory matters such as a GMC investigation, and NHS Resolution recommends cover from a medical defence organisation for those. That subscription is a cost of your locum work, and professional indemnity insurance premiums are on GOV.UK's allowable list.

What mileage can a locum GP claim in 2026/27?

Using the HMRC flat rates, the rate follows the date of the journey:

HMRC flat mileage rates for cars and vans
Business miles in the tax yearFrom 6 April 2026Before 6 April 2026
First 10,00055p45p
Above 10,00025p25p

The flat rate replaces fuel, insurance, servicing and wear, so do not add fuel receipts on top, and once you use it for a car you keep using it for that car. The bigger question is which journeys count. For the self-employed, HMRC asks why the journey was made and what kind of business you run, not just how often you go somewhere. Where you run the business from a base at home and move between different surgeries as a matter of course, journeys from that base to each surgery can be business travel. Where you work at one surgery on a regular pattern, that surgery can count as your place of business and the journey there as commuting. Travel between two surgeries on the same working day is usually business travel. HMRC's BIM37600 and the pages after it, including BIM37620 and BIM37635, set out the tests; an accountant can apply them to your own pattern of work. The HMRC mileage calculator works out a claim at the right rate.

What can a locum GP not claim?

  • Everyday clothing. Suits, shirts, dresses and ordinary shoes are not allowable, even if you wear them only for work. A uniform or protective clothing is.
  • Commuting. Home to a regular workplace, as above.
  • Personal use. The private share of a phone, car or home.
  • Gym, charity and political payments. GOV.UK names all three as not allowable.
  • Training for a new line of work. Courses to start a new business or move into an unrelated area.
  • NHS pension contributions. They are not a business expense; tax relief on pension contributions is handled separately on your return.
  • Anything, if you take the trading allowance. Claiming the £1,000 trading allowance rules out claiming expenses.

What if I mix locum and salaried GP work?

Keep the two apart. Expenses for self-employed locum work go in your business accounts. Salaried and out-of-hours employment follow employee rules, which are narrower. One relief crosses over: employees can claim tax relief on professional fees they must pay to do the job, and the General Medical Council is on HMRC's List 3 (the same list restricts relief on the BMA subscription to 85%). Claim each fee once, in one place.

Your NHS pension tier, by contrast, is worked out from your pensionable NHS income together, not from private or company income. Our guide to NHS pension Forms A and B for locum GPs explains how.

What records does HMRC expect?

A receipt or invoice for each cost, a mileage log with the date, start and end, miles and the reason for each journey, and your bank statements. Keep them for at least 5 years after the 31 January deadline for the tax year. If a surgery reimburses parking or mileage, put it on your invoice: the reimbursement is income and the cost stays an expense, so a cost billed back at what you paid nets to nothing.

Reference notes | Questions

Frequently asked questions

What expenses can a locum GP claim?

As a self-employed locum, costs incurred for your locum work: your GMC annual retention fee, medical defence organisation subscription, professional memberships and journals, business mileage (55p a mile for the first 10,000 miles in 2026/27), parking on business journeys, medical equipment, the business share of your phone, a flat rate for working from home, training that keeps your skills current, and accountancy for business reasons. Everyday clothing, commuting to a regular workplace and your NHS pension contributions are not business expenses.

Can a locum GP claim mileage from home to the surgery?

Sometimes. For the self-employed, HMRC looks at why the journey was made and the kind of business you run, not just how often you go somewhere. If you work from a base at home and move between different surgeries as a matter of course, journeys from that base can be business travel. If you work at one surgery on a regular pattern, it can count as your place of business and the journey there as commuting. Travel between two surgeries on the same working day is usually business travel. HMRC's Business Income Manual from BIM37600, including BIM37620 and BIM37635, sets out the tests; an accountant can apply them to your pattern of work.

Is my medical defence subscription tax deductible?

For a self-employed locum, indemnity is a cost of the work: GOV.UK lists professional indemnity insurance premiums as allowable. In England, NHS Resolution's CNSGP covers clinical negligence in NHS general practice, but not non-NHS work or regulatory matters, and NHS Resolution recommends a medical defence organisation for those.

Are NHS pension contributions a business expense for a locum GP?

No. Your pension contributions do not go in your business expenses. Tax relief on pension contributions is handled separately on your tax return, and your accountant will know how to enter them. Our guide to NHS pension Forms A and B covers the contributions themselves.

Can I claim the GMC fee if I also do salaried work?

Yes, but once. As a self-employed locum you can treat it as a business cost. If you are only employed, the General Medical Council is on HMRC's List 3 of approved bodies, so employees can claim relief on it, for the current tax year and the 4 before it. Do not claim the same fee in both places.

What if a surgery reimburses my parking or mileage?

Put it on your invoice. What the surgery pays you is income, and the cost stays a business expense in your accounts, so a reimbursement at cost nets to nothing.

Log expenses as you go, not in January

Sessional keeps your sessions and invoices together, and on Plus and Pro records expenses and mileage at the HMRC rate for each journey's tax year, takes receipts by email, and calculates a suggested tax reserve from what you have earned. It pre-fills NHS pension Forms A and B from the same sessions. Basic is free with no card.

Start free, no cardSessional for locum GPs

Sources

Each source below was read on unless it says otherwise. Rules and rates change: check the source before you rely on a figure, and tell us if something here is out of date.

  1. GOV.UK, expenses if you're self-employed: that allowable expenses are deducted to work out taxable profit, and that using the £1,000 trading allowance rules out claiming expenses
  2. GOV.UK, expenses if you're self-employed: subscriptions: professional journals and professional organisation membership related to the business are allowable; gym membership, political payments and charity donations are not
  3. GOV.UK, expenses if you're self-employed: legal and financial costs: professional indemnity insurance premiums, accountants hired for business reasons and bank charges are allowable; the cost of preparing your Self Assessment return is not
  4. GOV.UK, expenses if you're self-employed: office, property and equipment: phone and internet bills (business use only), and that equipment such as computers is an allowable expense on the cash basis or a capital allowance on traditional accounting
  5. GOV.UK, expenses if you're self-employed: training courses: training that improves skills you already use or keeps you up to date is allowable; training to start a new business or move into an unrelated area is not
  6. GOV.UK, expenses if you're self-employed: clothing: protective clothing and uniforms that are not everyday clothing are allowable; everyday clothing is not, even when worn for work
  7. GOV.UK, simplified expenses: working from home: the flat rates of £10, £18 and £26 a month for 25 to 50, 51 to 100 and 101 or more hours of business use, which exclude phone and internet
  8. GOV.UK, simplified expenses: vehicles: the 2026/27 flat rates per mile (55p then 25p for cars and goods vehicles, 24p for motorcycles), 45p before 6 April 2026, and that once you use flat rates for a vehicle you keep using them
  9. HMRC Business Income Manual, BIM37600: travel expenses: HMRC's approach to which journeys are business travel and which are ordinary commuting for the self-employed
  10. NHS Resolution, Clinical Negligence Scheme for General Practice: that CNSGP covers clinical negligence in NHS general practice in England for incidents from 1 April 2019, and not non-NHS work or regulatory matters, for which it recommends a medical defence organisation
  11. GOV.UK, claim tax relief for your job expenses: professional fees and subscriptions: that employees can claim relief on fees they must pay to do the job and on subscriptions to HMRC-approved bodies, for the current and 4 previous tax years, through Self Assessment if they file a return
  12. HMRC, approved professional organisations and learned societies (List 3): that the General Pharmaceutical Council and the General Medical Council are on the list, and that the BMA entry restricts relief to 85% of the subscription
  13. GOV.UK, business records if you're self-employed: how long to keep your records: that records are kept for at least 5 years after the 31 January submission deadline of the tax year they relate to

Continue | Related pages

Guide

NHS pension for locum GPs

Forms A and B, the 10-week rule and tiers.

Tool

HMRC mileage calculator

Business miles at the 2026/27 rates.

Tool

Locum GP pay check

Compare a session rate with the benchmark.

Guide

How to invoice as a locum

What an invoice needs, and how to chase late payment.

Help

Expenses in Sessional

Logging costs, receipts and mileage.

Rates

Locum GP rates

Indicative session rates and what moves them.