OverviewAccount and sign upYour public profileDraft your summary from your CVAI assistant (Sandy)Booking managementBooking requestsMessaging on a bookingAvailability calendarCancellation protectionLocum directoryOrganisation managementInvoicingWorkplace access linksAuto-chasersExpenses and mileageNHS Pension formsTax planningEarnings overviewAdvanced reportingXero integrationNMC revalidationMidwifery competency trackerPay-flagging for bank/agency shiftsInboxIR35 for locumsAgency and PAYE trackingBecome a locum GPBecome a locum pharmacistBecome an agency nurseBecome a locum paramedicBecome a locum physiotherapistLocum tax calculatorHMRC mileage calculatorFree invoice templateLocum GP rates UKLocum pharmacist rates UKAgency nurse rates UKLocum paramedic rates UKLocum physio rates UKBilling and subscriptionsReferralsDocument storeCompliance passportCalendar syncNotification preferencesSupport ticketsREST APIData export and privacy
Help centre

Expenses and mileage

Track deductible expenses and mileage throughout the tax year.

Note
Sessional totals your deductible expenses, it does not file your return or judge borderline claims for you.

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, so common items such as your regulator, indemnity cover, CPD, and mileage are close to hand.

Travel

  • Mileage: claim at HMRC rates. You cannot combine mileage with fuel for the same journey.
  • Fuel: actual petrol, diesel, or charging cost when claiming actual costs instead of mileage.
  • Travel: train, bus, taxi, parking, tolls, and congestion charge.
  • Accommodation and subsistence: overnight stays when working away, plus reasonable meal costs.

Regulatory and professional

  • Professional body fees: your regulator and recognised bodies.
  • Indemnity insurance: MDU, MPS, MDDUS, or equivalent.
  • CPD and revalidation: ongoing learning, appraisal providers, e-learning, and portfolio tools.
  • Training and courses: one-off courses, conferences, and exam fees for your existing role.

Running costs

  • Equipment: stethoscope, diagnostic tools, and clinical supplies.
  • Accountancy and legal: accountant fees, bookkeeping software, and legal advice on self-employment.
  • Business insurance: public liability, contents, and general business cover.
  • Subscriptions: BMJ, BNF, UpToDate, specialty journals, and work-related software.
  • IT and communications: phone, broadband, laptop, and software, claimed by work-use proportion.
  • Uniform and PPE: scrubs, PPE, and laundering. Standard clothes do not qualify even if worn at work.
  • Marketing and advertising: website costs, business cards, and adverts promoting your locum work.
  • Other: anything else legitimate, with a clear description.

Use of home as office

HMRC simplified expenses for the self-employed can use £10, £18, or £26 per month, tiered by hours worked from home that month, with a minimum of 25 hours. The £6 a week flat rate is employee-only relief and does not apply to self-employed locums.

Important
Keep receipts: sole traders for 5 years after the 31 January submission deadline for the tax year, and limited companies for 6 years after the end of the accounting period. 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.

Car or van
45p
First 10,000 miles in the tax year.
Car or van
25p
Each additional mile in that tax year.
Motorcycle
24p
Flat rate, no threshold.
Bicycle: 20p per mileResets on 6 April

Sessional tracks 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.

Tip
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

Click Add expense at the top of the expenses page and fill in the record.

Date
When the expense was incurred.
Category
Pick from the 17 categories. The Suggested group is tuned to your profession.
Description
A brief note about what the expense is for.
Amount
The total cost. For mileage expenses, enter the miles and Sessional calculates the amount.

Link an expense to a session

The expense form has an optional Link to session dropdown listing your last 90 days of shifts. Pick one and the expense is tied to that specific session.

Audit trail

HMRC mileage rates apply to journeys made for work. Linking the trip to the shift makes the audit trail concrete.

Margin

The Earnings page can show per-session margin when linked expenses exist.

Evidence

If an organisation contests a paid claim or short-pays, linked expenses give you receipts with context.

For example, a £350 GP session with £42 of travel and parking is really £308 before tax. That number matters when deciding whether the rate is worth it next time.

Linking is optional. Overheads such as regulator fees, indemnity, subscriptions, and courses should not be linked because they are not session-specific. Travel and consumables usually should be.

Receipt uploads

Attach a receipt to any expense by clicking Attach in the receipt column. Supported formats are JPEG, PNG, and PDF, with a maximum file size of 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

Text search

Search by description to find a specific expense.

Category filter

Show one category at a time, such as Training.

Date range

Use From and To dates for 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 date, category, description, amount, and whether a receipt is attached.

Use it for your accountant, bookkeeping software, or 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 gross earnings to give you a clearer picture of taxable profit.

Estimate more accurately
Income tax and National Insurance calculations include logged expenses.
Set aside with context
Your self-assessment reserve is based on income after deductible costs.
Check allowable deductions
Category totals make it easier to see whether something is missing.

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. As a locum without a fixed workplace who travels to different organisations, some 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 as accurately as you can. HMRC may accept bank or card statements as supporting evidence in some cases, but original receipts are preferred.
Do I need to track expenses if I use simplified expenses?
If you use HMRC simplified expenses for certain costs, you do not need to track individual receipts for those categories. You should still record the amounts for your own records and tax return. Sessional lets you log expenses either way.

Related topics

Tax planningEarnings overviewAgency and PAYE trackingHMRC mileage calculator (free tool)