Locum GP Expenses: What Can I Claim in 2025/26?
A comprehensive list of allowable expenses for UK locum GPs — travel, indemnity, subscriptions, equipment, and more. With HMRC rules and worked examples.
Claiming allowable expenses is one of the simplest ways to reduce your tax bill as a locum GP. Every pound of legitimate expenses you claim reduces your taxable profit, saving you 20p if you’re a basic-rate taxpayer, or 40p if you pay higher-rate tax.
Here is what you can and cannot claim.
Travel
Travel to and from locum sessions is usually your biggest expense. HMRC allows you to claim the cost of travel to a temporary workplace — and for most locums, every placement is a temporary workplace.
Mileage rates (2025/26):
- First 10,000 miles: 45p per mile
- Above 10,000 miles: 25p per mile
- Passengers: 5p per mile
You cannot claim travel from your home to a place you attend regularly (your “base”). If you always do sessions at the same practice, those journeys may not qualify. Keep a mileage log.
Public transport: Actual costs of trains, buses, and taxis to sessions are deductible.
Parking: Parking fees at or near session locations are deductible.
Medical Indemnity Insurance
Your MDU, MPS, or MDDUS indemnity premiums are fully deductible business expenses. Locum rates are typically higher than salaried GP rates — claim every penny.
Professional Subscriptions and Registrations
| Subscription | Deductible? |
|---|---|
| GMC registration fee | Yes |
| BMA membership | Yes |
| RCGP membership | Yes |
| Specialty college fees | Yes |
| NHS pension contributions | Partly (via pension relief, not expenses) |
Medical Equipment
Equipment used professionally is deductible. This includes:
- Stethoscope, sphygmomanometer, ophthalmoscope
- Diagnostic bags and medical consumables
- Portable ECG equipment you own and use for sessions
- Work-specific clothing (scrubs, but not general work clothes)
Note: You cannot claim clothing that could double as everyday wear (e.g., a suit). Scrubs specifically used for clinical work are deductible.
Continuing Professional Development (CPD)
Course fees, conference fees, and exam fees for CPD directly related to your clinical work are deductible. This includes:
- Clinical update courses
- RCGP fellowship exam fees
- Specialty training topped up out of pocket
- Work-related books, journals, and online learning subscriptions
Travel to CPD events follows the same rules as session travel above.
Accountancy and Professional Fees
Your accountant’s fees for preparing your Self Assessment return or managing your Ltd company are fully deductible. This makes good accountancy essentially tax-subsidised.
Home Office and Communications
If you carry out administrative work at home (writing referrals, reviewing results, maintaining records), you can claim a proportion of:
- Broadband / internet costs
- Mobile phone (business use proportion)
- Home utility costs (heating, electricity)
HMRC’s simplified method allows £6/week (£312/year) without calculating exact proportions. Most locums with a dedicated workspace claim more using the actual cost method.
Pension Contributions
Personal pension contributions are not claimed as an expense — they attract tax relief directly. Higher-rate taxpayers claim additional relief through Self Assessment. The effective cost of a £10,000 pension contribution is:
- Basic rate taxpayer: £8,000 (20% relief)
- Higher rate taxpayer: £6,000 (40% relief)
- Additional rate taxpayer: £5,500 (45% relief)
What You Cannot Claim
- Ordinary clothing — even if you always wear a particular outfit for work
- Personal food and drink — unless staying away from home overnight on a session
- Fines and penalties — including GMC fitness to practise fines
- Personal entertainment — client entertainment is not deductible for sole traders
- Capital equipment depreciation — you claim capital allowances instead (or the Annual Investment Allowance for qualifying equipment)
Record Keeping
HMRC requires you to keep records for at least 5 years after the 31 January deadline for the relevant tax year. Keep:
- Mileage log (date, destination, purpose, miles)
- Receipts for all expenses
- Bank statements showing payments
- Invoices for professional fees
A simple spreadsheet or app like FreeAgent or Xero works well for most locum GPs.
This guide is for general information only. Always check with a qualified accountant about your specific circumstances.