Key Tax Dates for Locum GPs

All the HMRC deadlines that matter for self-employed GPs — with a live countdown to the next one.

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Self Assessment Deadlines

31
Jan

Balancing payment + first Payment on Account

Two amounts due on the same day:

Balancing payment — the remaining tax owed for the year just ended (actual liability minus any payments on account already made)
First Payment on Account — 50% of this year's estimated liability, towards the next tax year

For new locums: your first January bill is typically 1.5× your annual tax liability. Budget from day one.

Full guide to Payments on Account →

31
Jul

Second Payment on Account

The second instalment — again 50% of last year's Self Assessment liability. Together with the January payment, these two instalments pre-pay your estimated tax for the current year.

If your income is lower this year, you can apply to reduce this payment via SA303 or your HMRC online account.

5
Oct

HMRC registration deadline (new locums)

If you started locuming in the 2024/25 tax year and haven't yet registered for Self Assessment, you must do so by 5 October 2025. Failure to register on time risks a £100 late-filing penalty — even if no tax is owed.

Making Tax Digital (MTD) Quarterly Deadlines

🚨 Applies from April 2026 for income over £50,000

Self-employed GPs earning over £50,000 must submit quarterly digital updates to HMRC from 6 April 2026. If your income is £30,000–£50,000, the April 2027 start date applies.

Quarterly submission deadlines (from April 2026):

6 Apr – 5 Jul → submit by 5 Aug

6 Jul – 5 Oct → submit by 5 Nov

6 Oct – 5 Jan → submit by 5 Feb

Q4 + Final

6 Jan – 5 Apr → final declaration by 31 Jan

What MTD means for locum GPs →

Quick Reference — All Annual Dates

Date	What's due	Who
31 January	Balancing payment + 1st Payment on Account + online Self Assessment return	All self-employed locums
31 July	2nd Payment on Account	Where liability ≥ £1,000
5 October	Register for Self Assessment (new self-employed only)	First year locums
31 October	Paper Self Assessment return deadline (if filing by post)	Paper filers only
6 Apr / 6 Jul / 6 Oct / 6 Jan	MTD quarterly update periods begin (from April 2026)	Income > £50k from April 2026

Estimate your January bill now

Use the calculator to see your estimated income tax, NI, and Payments on Account for 2025/26.

Open Tax Calculator →

Dates are for the 2025/26 tax year (England & Wales). Confirm deadlines at gov.uk. Not financial or legal advice.