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.
All tax rates and thresholds update when you change year.
Forecast estimate: Enter your projected full-year income and expenses for the current tax year (started 6 April). Tax rates are based on the most recently confirmed HMRC figures and may be updated when the Autumn Budget is announced.
2023/24 NI approximation: HMRC cut Class 4 NI from 9% to 8% mid-year (January 2024). This calculator uses 9% as a full-year nominal rate for annual estimates. Your actual 2023/24 liability will be slightly lower. For the exact figure, refer to your Self Assessment return or a qualified accountant.
Most new locums are self-employed sole traders by default — no registration required beyond HMRC Self Assessment. Choose PAYE only if an agency deducts tax before paying you. Ltd company requires you to have actively registered at Companies House.
Deducts your employee NHS pension contribution from taxable income — kept separate from any private pension below. Learn more →
Find this on your SD55 form or payslips. Use the NHS Pension calculator if needed.
SIPP = Self-Invested Personal Pension. A private pension account entirely separate from the NHS scheme. Contributions reduce your tax bill — leave at £0 if you don't currently have one.
2026/27 thresholds provisional: Student loan repayment thresholds for 2026/27 are based on frozen figures and have not yet been confirmed by the Student Loans Company. Verify against SLC's current published figures before relying on these estimates.
Tax modelling only — not regulated financial or investment advice. Seek qualified advice for personalised recommendations.
If your income is £60,000–£80,000 and you or your partner receive Child Benefit, a tax charge applies — starting at 1% per £200 over £60,000, reaching 100% clawback at £80,000. See our HICBC guide →
At income levels around £50,000–70,000, a Ltd company structure sometimes offers a modest tax saving over sole trader — but adds accountancy costs and admin. Use the scenario comparison tool or switch to 'Ltd company' above to model the difference. Tax modelling only — not financial advice.
At this income level your NHS pension input (Pension Input Amount) may be approaching the £60,000 Annual Allowance. Exceeding the AA results in a tax charge. See Annual Allowance guidance → Seek qualified financial advice if you believe you are close to the limit.
Pension contributions reduce your tax bill but the cash goes into your pension pot — take-home above is after tax, before pension savings.
Compare with another scenario →Assumes £12,570 director salary (uses Personal Allowance; employer NI of 15% applies on the £7,570 above the £5,000 secondary threshold) + remaining profit as dividends. Corp tax deducted from company profit.
Self Assessment payments on account for the following tax year, based on this year's liability.
A balancing payment (actual tax minus POAs already made) is due the following 31 January. POAs are waived if your liability is under £1,000 or >80% was collected at source.
Based on 2025/26 HMRC tax bands. Personal Allowance £12,570. Taper applies above £100,000. Does not include Child Benefit HICBC. Not financial advice — consult a locum accountant.
How it works
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, for the tax year you select.
Common questions
A self-employed sole trader pays Class 4 National Insurance directly on their profits (Class 2 was abolished April 2024). A Ltd company director typically pays themselves a salary and takes the rest as dividends, which are taxed at lower dividend rates — potentially saving thousands per year. However, Ltd companies involve more administration, accountancy costs, and employer NI on the director salary above £5,000.
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 4 NI: 6% on profits from £12,570–£50,270, then 2% above. Class 2 NI was abolished from April 2024. Class 4 is significantly lower than employee NI (8%) — 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.
HMRC requires self-employed taxpayers to pre-pay estimated tax for the coming year in two instalments: 31 January and 31 July. Each payment is 50% of last year's Self Assessment bill. In your first year, this means your January payment is approximately 1.5× your annual tax liability — a surprise that catches nearly every new locum GP. Set aside 25–30% of every payment from day one. Read the full explanation →
IR35 only applies if you work through a limited company or other intermediary. Sole traders are not affected. For Ltd company locums working with NHS practices: since April 2017, the NHS body (as a public sector client) is responsible for determining IR35 status — most direct-engage NHS locum GP roles are outside IR35. Agency locums should request a Status Determination Statement before starting. Read the IR35 guide →
No. Locum GPs supplying medical services are VAT-exempt. This means you cannot register for VAT on your locum income — and you cannot reclaim input VAT on business purchases — regardless of how high your income is. The £90,000 VAT registration threshold does not trigger a registration requirement for VAT-exempt supplies.
Resources
Half your annual tax bill is due in January — seven months before the tax year ends. Here's how Payments on Account work for locum GPs and how to budget for them.
Read more →Frozen thresholds, Child Benefit rate uplift, MTD going live in April 2026, and Scotland's marginal rate changes. Everything a locum GP needs to know about the current tax year.
Read more →Many locum GPs with children are affected by the High Income Child Benefit Charge but don't realise it. Here's how HICBC works, when it bites, and how to reduce or eliminate it.
Read more →