Locum Tax Calculator UK 2026 — Doctors, GPs & Nurses
Calculate income tax and National Insurance for locum medical professionals in the UK. Covers locum GP, hospital doctor, nurse and allied health professional tax for 2026/27.
Frequently Asked Questions
Do locum doctors pay more tax than employed doctors?
Locum doctors are typically self-employed or work through limited companies, so they pay Class 4 NI (9%/2%) rather than Class 1 employee NI (8%). However, they can deduct allowable business expenses, potentially reducing taxable income.
Can locum doctors claim business expenses?
Yes. Allowable expenses include medical defence indemnity premiums, GMC registration fees, BMA subscriptions, medical equipment, CPD courses, professional journals, and a proportion of phone and travel costs used for work.
What NHS pension considerations apply to locums?
NHS locums contribute to the NHS pension scheme based on earnings. High-earning locums may breach the £60,000 annual allowance, triggering an Annual Allowance Charge payable via Self Assessment. The NHS has a 'scheme pays' option for charges over £2,000.
Should locum GPs use a limited company?
With dividend tax rates now at 8.75% (basic) / 33.75% (higher), limited companies offer less advantage than previously. Many higher-earning locums still benefit from corporation tax (25%) + dividend route, but IR35 considerations and NHS pension implications must be assessed.
What self-assessment records should locums keep?
Keep all income records (payment vouchers, NHS statements, agency invoices), expense receipts, mileage logs, and NHS pension statements. HMRC may request up to 6 years of records.