accounting for locum doctors

Rated 5/5 on Google★★★★★
AAT QUALIFIED ACCOUNTANT FOR LOCUM DOCTORS

Accounting for Locum Doctors, done properly

I handle the tax returns, self assessment, IR35 questions and allowable expenses for locum doctors across the UK, so you can focus on the work you actually trained for.

You deal with me directly, every time. Fixed fee, plain English, same-day responses.

★★★★★Google Review

“Would 100% recommend, is always polite, professional and helpful! His knowledge has been a saving grace many times.”

Sally Radford · verified client
Luke Jackson FMAAT, accountant specialising in accounting for locum doctors at Anchor Accounts and Books
7+ years of practice experience
AAT Level 4 qualified (FMAAT)
5/5 Google rating across all reviews
Same-day responses, always
QuickBooks ProAdvisor and FreeAgent Partner

Is your locum tax setup costing you money?

Answer five quick questions and get a personalised next step based on your situation.

WHAT I DO

What I handle on your behalf

From your annual self assessment to ongoing tax planning, I take care of the financial side of locuming so nothing gets missed and no deadline slips.

01

Self Assessment and Tax Returns

I prepare and file your self assessment tax return accurately, accounting for all your locum income, whether that comes via NHS Trusts, agencies or direct engagements. I identify every allowable expense relevant to your working pattern, including professional subscriptions like GMC fees, indemnity insurance and genuine travel between sites. You review, approve and I file. That is it.

Included in all plans
02

IR35 and Employment Status Advice

IR35 catches a lot of locum doctors off guard, particularly those working through a Personal Service Company with NHS Trusts. Since April 2017, the off-payroll rules shifted responsibility to the end client for public sector engagements, which means your structure needs careful thought. I explain exactly how the rules apply to your contracts and help you work out the arrangement that is right for your situation.

Available to all clients
03

Tax Planning and Allowable Expenses Review

Most locum doctors in their first year of practice overpay tax because they do not know what they can and cannot claim. I carry out a proper review of your expenses, covering mileage between assignments, professional body fees, equipment, relevant training and more. Expense claims need to be accurate and justifiable, so I make sure yours are both maximised and defensible if HMRC ever asks questions.

Included in all plans
WHY IT WORKS

Why clients come back every year

Locum doctors need an accountant who understands their specific setup, not a generic firm that treats every self-employed person the same.

You speak to me, not a junior

There are no handoffs at Anchor. I am AAT Level 4 qualified with over seven years of practice experience, and I handle your accounts personally from start to finish. When you have a question ahead of a deadline, I am the one who answers it. That is what one-to-one actually means.

Fixed fees with no surprises

You know what you are paying before we start. There are no hourly rates, no bills that appear out of nowhere and no upselling of services you do not need. Locums are working hard for every pound, and I think you deserve to know exactly what your accountancy costs.

Fully remote and built around your schedule

I work with clients across the UK entirely remotely, using cloud accounting tools including QuickBooks, FreeAgent, Xero and Sage. If you are covering shifts at different hospitals each week, I fit around you. No office appointments, no chasing for physical paperwork, no friction.

FROM CLIENTS I WORK WITH

What clients say

★★★★★

“Luke is an extremely professional and approachable guy. His knowledge in the field of accounting is second to none. He has helped me personally with my business ventures and I will continue to recommend him moving forward as I look forward to continuing a long and bountiful business relationship.”

X7 EYN
Verified Google Review
★★★★★

“Really helpful and professional. Always happy to answer any questions I have. Would highly recommend.”

Sam Chadwick
Verified Google Review
★★★★★

“I have used Luke for my last two returns. He always replies to my questions promptly, and fits our meetings around my working hours. I couldn’t recommend him more highly.”

D.I.
Barbershop Owner
GETTING STARTED

How it works

Four straightforward steps, and you are set up with an accountant who knows your situation inside out.

01

Book a free call

We have a short, no-obligation call where you tell me about your locum setup. How you work, who engages you, how your income arrives, whether you have a limited company or operate as a sole trader. I ask the right questions so I understand your situation properly before we talk about anything else.

02

I give you a clear picture

After the call I set out exactly what needs doing, what deadlines apply to you and what a fixed-fee arrangement with me would look like. No vague proposals. You get a clear, written summary you can read at your own pace.

03

We get you set up

Once you decide to go ahead, I take care of registering with HMRC where needed, connecting your cloud accounting software and gathering any records from your previous accountant if you have one. The admin side is handled on my end, not yours.

04

I take it from there

Your returns are filed on time, your expenses are reviewed properly and you hear from me whenever something needs your attention. Between deadlines, I am available for questions. You can ring or message and you will get a same-day response from me directly.

COMMON QUESTIONS

Common questions

A general accountant can file your return, but they may not know the specific rules around locum expenses, IR35 in NHS engagements or the VAT treatment differences between agency and direct engagement contracts. Getting those things wrong costs money. Knowing your specific situation in detail from the start is what makes the difference.
It depends on your income level, how your contracts are structured and how the IR35 off-payroll rules apply to your specific engagements. For many NHS locums working via agencies or directly with Trusts, the answer is not straightforward. A quick conversation with me will give you a clear steer based on your actual circumstances rather than a generic rule of thumb.
Genuine allowable expenses typically include GMC registration fees, medical indemnity insurance, relevant training and CPD costs, equipment used for work and travel between different engagements. Travel from home to a regular NHS site is treated as ordinary commuting by HMRC and is not deductible, which catches a lot of locums out. I review your working pattern and make sure your claims are accurate and defensible.
IR35 is legislation designed to ensure that people working like employees through a company structure pay broadly the same tax as employees. For NHS locums operating through a Personal Service Company, the off-payroll rules introduced in April 2017 mean the Trust or agency is responsible for making the employment status determination. Whether IR35 applies to you depends on the terms of each individual contract, not a blanket decision. I can help you understand what applies to your specific engagements.