by Asim Abbas
12 November 2026 
Tax for locum pharmacists and veterinary surgeons
Tax for locum pharmacists and veterinary surgeons
Locum pharmacists and vets often work for several practices or pharmacies, sometimes as sole traders and sometimes through limited companies.
- Many locums are self-employed
- Claim registration, indemnity, CPD and travel
- Working through a company brings IR35 into play
- Gross fees often mean MTD applies
Your status, expenses and whether IR35 applies all affect how much tax you pay.
This guide covers the key points for locums in 2026/27.
Status
Locums who work for different clients, choose their shifts and invoice for their work are usually self-employed. Long, regular engagements with one employer may look like employment.
Allowable expenses
- GPhC or RCVS registration fees
- Professional indemnity insurance
- Professional body memberships
- CPD courses and conferences
- Travel to temporary workplaces
- Accommodation for shifts away from home
- Agency and booking platform fees
- Accountancy fees
Self Assessment tax calculator
Your locum tax.
Imran, a locum pharmacist, earns £68,000 in 2026/27 from shifts across 12 pharmacies. He claims £5,600 mileage, £400 registration, £600 indemnity, £900 CPD and £1,500 other costs. His profit is £59,000. Income Tax is £11,032 and Class 4 NI £2,436.60. His gross fees mean he’s in MTD.
Limited company locums
Locums working through their own company need to consider IR35 for engagements with medium and large clients, such as pharmacy chains or large veterinary groups, which must issue Status Determination Statements. See our IR35 guide.
Fixed-fee accountancy support
Transparent monthly packages for sole traders, landlords and limited companies. Fixed fees agreed upfront, VAT included.
Get a fixed-fee quoteCall 0161 531 4179Travel
Each pharmacy or practice where you work for a short period is usually a temporary workplace, so travel from home is allowable. If you work at one site regularly for a long period, it may become a permanent workplace.
VAT
Veterinary services are standard-rated, so vets must register once taxable turnover passes £90,000. For pharmacists, the VAT treatment depends on the service provided, as some healthcare services by registered professionals are exempt, so take advice before registering.
See HMRC’s guide to self-employment, our mileage log guide and our Self Assessment service.
What should I do next?
Temporary workplaces.
GPhC or RCVS.
If using a company.
Frequently Asked Questions
Are locum pharmacists self-employed?
Usually, if they work for different clients and invoice.
Can locums claim travel?
Yes, to temporary workplaces.
Does IR35 apply to locums?
If working through a company for medium or large clients.
Do locums need MTD?
If gross fees exceed the threshold.
Is GPhC registration deductible?
Yes.
Need help with this? Wingate Accountants offers fixed-fee online accountancy support across the UK. Call 0161 531 4179 or request a quote at wingateaccountants.co.uk.
About the Author
Ali Imran
I’m Ali Imran, an accountant at Wingate Accountants. I help sole traders, landlords and directors get their returns filed early and accurately, without the last-minute panic.
