Do I need an accountant to file a locum tax return?

No, you can file your own Self Assessment. Most locums use us because the savings from claiming the right allowable costs and choosing the correct trading structure tend to be larger than the fee, and because it removes the deadline from your list.

Should I locum as a sole trader or through a limited company?

It depends on your income and how much you draw. We model both against your figures. At lower locum income a sole trader is often simpler and no more expensive; a company can help higher earners, though Corporation Tax at 19% to 25% and the extra filing narrow the gap. We tell you which wins for you.

Does IR35 apply to locum pharmacists?

It can, when you work through your own company. A medium or large client decides your status; a small client leaves the assessment to your company. We review each engagement rather than treat them all the same.

Accountants for Locum Pharmacists

Written and reviewed by the Pharmacy Accountants editorial team. Last reviewed 28 July 2026.

We act for pharmacists who locum, whether you cover the odd shift alongside an employed post or run locuming as your main income. We prepare and file your Self Assessment return, work out what you can claim, and tell you whether a limited company would leave you better off than staying a sole trader.

This is the doing, not the reading. If you want to understand the rules first, our guide to locum pharmacist tax covers how HMRC treats self-employed shifts. When you want someone to take the return off your desk and get the claims right, that is us.

What We Handle for Locum Pharmacists

We register you as self-employed with HMRC where you are not already, keep a record of your shift income, and prepare the return that reports it. We set your allowable costs against that income, including the deductible registration and indemnity costs most locums miss, and we tell you the tax and National Insurance due and when.

The sole trader versus limited company question is part of the job, not an extra. We model both on your actual figures and tell you which leaves more in your pocket this year. Corporation Tax runs at 19% on profits up to £50,000 and 25% above £250,000, so incorporation is not automatically cheaper, and we show you the point where it starts to pay.

Where Locum Pay Gets Awkward

IR35 is the usual snag. When you work through your own limited company for a medium or large client, that client decides whether the engagement is inside or outside the off-payroll rules. When the client is small, your own company makes the assessment. We check each engagement rather than assume, because getting it wrong moves the tax bill.

The other awkward area is what counts as an allowable cost. Your GPhC registration, indemnity cover and approved-body subscriptions are deductible, while mileage between a home base and a booked pharmacy is not always allowable. Our page on pharmacist expenses and allowances sets out the lines, and we apply them to your actual bookings.

How We Run Your Locum Accounts

You send us your shift income and receipts however suits you, once a quarter or in one go before the deadline. We do the rest: the bookkeeping, the return, the tax calculation, and a plain summary of what to pay and by when. You approve the return before anything reaches HMRC.

We watch the Making Tax Digital thresholds for you, since self-employed income over £50,000 moves to quarterly digital reporting from 6 April 2026. If that is you, we move you onto compatible software before it bites rather than after.

What a Locum Accountant Costs

We charge a fixed fee agreed before we start, not an hourly rate that grows while you wait. You know the number before you engage us, and it does not change because a return took longer than expected.

The fee reflects how much of the year you locum and whether you run a company or file as a sole trader. A pharmacist covering occasional shifts pays less than one locuming full time through a limited company. We quote once we know which you are.