Free locum tool | Tax record
Locum tax calculator
Estimate your take-home pay as a self-employed locum healthcare professional in the UK. Covers 2026/27 tax bands, Class 4 NI, expenses, and pension contributions. England, Wales, Scotland, and Northern Ireland.
Interactive worksheet | 2026/27
Your numbers
Drag or type. Results update as you enter them.
Total invoiced this tax year. Gross, not net.
Mileage, indemnity, registration fees, training, phone, home-office apportionment, etc.
The amount that leaves your bank account. Your provider adds basic-rate relief on top, and higher-rate relief comes through your tax return.
Estimate
2026/27Planning estimate only. Assumes no employment income and no student loan. The personal allowance taper above £100,000 is applied. Personal pension contributions are modelled as relief at source: the amount you pay is grossed up at the basic rate, and the grossed-up figure widens your tax bands rather than reducing your profit, so it does not change your Class 4 National Insurance. Scottish income tax bands apply to earned income only. Check with a qualified accountant before making financial decisions.
Method note | Tax estimate
How it works
Self-employed locum healthcare professionals in the UK pay income tax on their business profit (income minus expenses), plus Class 4 National Insurance on the same profit above £12,570. This calculator applies the 2026/27 tax year rules to your figures and shows a take-home estimate.
Income tax: England, Wales, and Northern Ireland share a band structure with 20%, 40%, and 45% rates. Scotland has its own six-tier system with rates from 19% to 48%. Personal allowances are £12,570 UK-wide and taper from £100,000 upward, losing £1 of allowance for every £2 of profit above that figure. The taper is modelled here.
Class 4 NI: 6% on profit between £12,570 and £50,270, 2% above £50,270. The mandatory weekly Class 2 charge was abolished in April 2024; self-employed earnings above the Small Profits Threshold (£7,105 for 2026/27) automatically build state-pension qualifying years, and below that floor voluntary Class 2 remains available.
Pension contributions: enter what leaves your bank account. A personal pension gets relief at source, so your provider adds basic-rate relief on top and the grossed-up total extends your basic-rate band; it does not reduce your trading profit or your Class 4 NI. NHS pension contributions are deducted through the scheme and aren't modelled here. Check the NHSBSA contribution tiers if you're a salaried GP on pensionable sessions.
Reference notes | Tax questions
Frequently asked questions
What income tax do locums pay in 2026/27?
Self-employed locums pay the standard UK income tax rates on profit. For England, Wales, and Northern Ireland: a £12,570 personal allowance, 20% basic rate to £50,270, 40% higher rate to £125,140, and 45% additional rate above. Scotland has separate bands with more tiers. Profit = income minus allowable expenses. Personal pension contributions are handled through pension tax relief, not by reducing trading profit.
What is Class 4 National Insurance?
Class 4 NI is paid by self-employed people on profits above £12,570. The rate is 6% on profits between £12,570 and £50,270, and 2% on profits above that. From April 2024 the mandatory weekly Class 2 charge was abolished. Self-employed people earning above the Small Profits Threshold (£6,845 for 2025/26, £7,105 for 2026/27) get NI credits towards state pension automatically; below that floor, voluntary Class 2 contributions remain available to preserve qualifying years. So only Class 4 is mandatory for most locums.
Which expenses can I deduct?
The big ones are indemnity insurance (MDU, MPS), GMC/GPhC/NMC/HCPC annual fees, business mileage at 55p per mile from 6 April 2026 (first 10,000, and 45p for journeys before that date), professional subscriptions (BMA, RCN, RCGP), training and CPD, phone apportionment, home-office a proportion, and software like Sessional. Keep receipts for everything.
Do pension contributions reduce my tax?
Not pound for pound. A personal pension (SIPP, stakeholder, group personal pension) gets relief at source: you pay a net amount, your provider adds basic-rate relief into the pot, and the grossed-up total extends your basic-rate band and reduces your adjusted net income, which is what the £100,000 personal-allowance taper is measured on. It does not reduce your trading profit and it does not reduce your Class 4 National Insurance. The annual allowance is £60,000 for most people. NHS pension contributions are handled separately through the pension scheme itself and don’t appear on this calculator.
Is this calculator accurate?
It’s a planning estimate that applies the current tax year’s rules to a single figure of self-employed profit. It doesn’t model employment income, rental income, dividends, student loans, or NHS pension tiers. The personal allowance taper above £100,000 is modelled. Treat it as a planning estimate, not an exact figure. Check with a qualified accountant before making decisions with tax consequences.
Does it cover Scottish income tax?
Yes. Scotland has its own set of income tax bands (starter, basic, intermediate, higher, advanced, top). Select "Scotland" and the calculator switches bands automatically. National Insurance is the same UK-wide.
Continue | Related tools and guides