Help centre

Expenses and mileage

Track deductible expenses and mileage throughout the tax year.

Expense categories

Sessional supports 17 expense categories shaped to what locum healthcare professionals actually claim. The picker surfaces a Suggested for you group based on your profession (your regulator, indemnity cover, CPD) so the most common items are one tap away.

Travel:

Mileage: claim at HMRC rates (45p/25p per mile). Can't combine with fuel for the same journey.
Fuel: actual petrol/diesel/charging cost when claiming actual costs instead of mileage.
Travel (public transport): train, bus, taxi, parking, tolls, congestion charge.
Accommodation & subsistence: overnight stays when working away plus reasonable meal costs.

Regulatory & professional:

Professional body fees: your regulator (GMC / GPhC / NMC / HCPC / GDC / GOC) and recognised bodies (BMA, RCGP, RPS, etc.).
Indemnity insurance: MDU, MPS, MDDUS, or equivalent. Separate from general business insurance.
CPD & revalidation: ongoing learning, appraisal providers, e-learning, portfolio tools.
Training & courses: one-off courses, conferences, exam fees for your existing role.

Running costs:

Equipment: stethoscope, diagnostic tools, clinical supplies.
Accountancy & legal: accountant fees, bookkeeping software, legal advice on self-employment.
Business insurance: public liability, contents, general business cover, distinct from indemnity.
Subscriptions: BMJ, BNF, UpToDate, specialty journals, work-related software.
IT & communications: phone, broadband, laptop, software. Claim the work-use proportion.
Use of home as office: HMRC simplified flat rate (£6/week currently) or actual room-proportion costs.
Uniform & PPE: scrubs, PPE, laundering. Standard clothes don't qualify even if worn at work.
Marketing & advertising: website costs, business cards, ads promoting your locum practice.
Other: anything else legitimate. Include a clear description.

Important

Keep receipts for 6 years. HMRC requires you to retain records for at least 5 years after the 31 January submission deadline for the relevant tax year. Attach them to your expenses in Sessional so you always have a digital backup.

HMRC mileage rates

If you claim mileage instead of actual fuel costs, Sessional uses the current HMRC approved mileage allowance payments (MAPs):

Car or van: 45p per mile for the first 10,000 miles in the tax year, then 25p per mile for any additional miles
Motorcycle: 24p per mile (flat rate, no threshold)
Bicycle: 20p per mile (flat rate, no threshold)

Sessional automatically tracks your year-to-date mileage. When you cross the 10,000-mile threshold for car or van travel, the rate switches from 45p to 25p for all subsequent miles in that tax year. The counter resets at the start of each new tax year (6 April).

Tip

You must choose either mileage or actual fuel costs for a given vehicle in a tax year. You cannot mix both methods. If you are unsure which is more tax-efficient, speak to your accountant.

Adding an expense

To add a new expense, click the Add expense button at the top of the expenses page. Fill in:

Date: when the expense was incurred
Category: pick from the 17 categories. The Suggested group at the top is tuned to your profession: your regulator fee, indemnity cover, CPD, and mileage are all one tap away.
Description: a brief note about what the expense is for
Amount: the total cost (for mileage expenses, enter the number of miles and Sessional calculates the amount automatically)

Receipt uploads

Attach a receipt to any expense by clicking Attach in the receipt column. Supported file formats and limits:

Formats: JPEG, PNG, or PDF
Maximum file size: 5 MB per receipt

Once a receipt is attached, click Receipt to view or download it. Receipts are stored securely and are only accessible to you. You can replace a receipt by uploading a new file to the same expense.

Searching and filtering

As your expenses list grows, use the built-in tools to find what you need:

Text search: search by description text to find specific expenses
Category filter: filter the list to show only one category at a time (e.g. show only Training expenses)
Date range filter: set a From and To date to narrow results to a specific period, such as a tax year or quarter

Filters can be combined. For example, you can view all Insurance expenses from the 2026/27 tax year, or switch to 2025/26 to audit the year just closed.

CSV export

Click Export CSV to download a spreadsheet of your expenses for the current filter selection. The export includes the date, category, description, amount, and whether a receipt is attached. This is useful for:

Sending to your accountant at tax time
Importing into bookkeeping software
Keeping an offline backup of your records

How expenses connect to tax planning

Your expense totals feed directly into the tax planning dashboard. Total deductible expenses are subtracted from your gross earnings to give you a clearer picture of your taxable profit. This helps you:

Estimate your income tax and National Insurance liability more accurately
Understand how much to set aside for your self-assessment payment
Identify whether you are making full use of allowable deductions

Expenses tracking is available on the Basic plan and above.

Frequently asked questions

Can I claim mileage for my commute to a regular workplace?

Generally, travel to a regular place of work is not deductible. However, as a locum without a fixed workplace who travels to different organisations, the journeys may be claimable. Check HMRC guidance or consult your accountant for your specific situation.

What if I lose a receipt?

Try to obtain a duplicate from the supplier. If that is not possible, note the details of the expense as accurately as you can. HMRC may accept bank or card statements as supporting evidence in some cases, but original receipts are always preferred.

Do I need to track expenses if I use simplified expenses?

If you use HMRC simplified expenses (flat rate) for certain costs, you do not need to track individual receipts for those categories. However, you should still record the amounts for your own records and tax return. Sessional lets you log expenses either way.