Calculate your take-home pay, income tax, and National Insurance as a UK locum GP. Works for self-employed and Ltd company locums.
Estimate your income tax, National Insurance, and take-home pay for the 2025/26 tax year.
This estimate is based on taking all income as salary. Most locum Ltd company directors pay a small salary (up to the NI threshold ~£12,570) and take the remainder as dividends — which can significantly reduce your NI bill. A locum accountant can optimise your salary/dividend split.
Based on 2025/26 HMRC tax bands. Personal Allowance £12,570. Taper applies above £100,000. Does not include student loan repayments, Child Benefit HICBC, or devolved income tax (Scotland/Wales may differ). Not financial advice — consult a locum accountant.
Input your total annual locum fees and any allowable business expenses (travel, indemnity, BMA subs, etc.).
Select self-employed, Ltd company, or PAYE through an agency. Each has a different National Insurance treatment.
See your Income Tax, NI, effective rate, and monthly take-home — instantly, using 2025/26 HMRC rates.
A self-employed sole trader pays Class 2 and Class 4 National Insurance directly on their profits. A Ltd company director typically pays themselves a small salary (up to the NI threshold) and takes the rest as dividends, which are taxed at lower dividend rates — potentially saving thousands per year. However, Ltd companies involve more administration and accounting costs.
Allowable expenses typically include: travel to session locations (mileage at HMRC approved rates), medical indemnity insurance (MDU/MPS/MDDUS), BMA and Royal College subscriptions, medical equipment and consumables, CPD course fees, accountancy fees, phone and home office costs. Always keep receipts and check with a locum accountant.
Personal Allowance: £12,570 (0%). Basic rate: 20% on £12,571–£50,270. Higher rate: 40% on £50,271–£125,140. Additional rate: 45% above £125,140. Note: the Personal Allowance tapers by £1 for every £2 earned over £100,000, creating an effective 60% marginal rate between £100,000–£125,140.
Self-employed GPs pay Class 2 NI (£3.45/week if profits exceed £6,725) and Class 4 NI (9% on profits from £12,570–£50,270, then 2% above). This is significantly lower than employee NI — one of the tax advantages of self-employed locum work.
Scotland has its own devolved income tax rates which differ from England and Wales. Welsh income tax mirrors UK rates. For Scottish locum GPs, the Income Tax figures may not be accurate — use HMRC's Scottish rate calculator for precise figures. National Insurance rates are the same across the UK.
Yes. If you earn self-employed locum income, you must register with HMRC for Self Assessment by 5 October following the tax year in which you first worked as a locum. You'll file a tax return each year by 31 January (online). Failure to register or file on time results in automatic penalties starting at £100.
Everything UK locum GPs need to know about tax in 2025/26. Covers Self Assessment registration, income tax bands, National Insurance classes, allowable expenses, and Ltd company vs sole trader.
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