The short version: A locum is a temporary worker who fills in for permanent staff, often in healthcare. Doctors, pharmacists, nurses. If you’re working locum shifts, you might be self employed or employed by an agency, and the tax treatment differs.
Are locums self employed?
It depends. If you’re genuinely freelance, finding your own work, controlling how you work, and invoicing for your time, you’re probably self employed and need to file Self Assessment.
If you work through an agency that places you in roles and pays you through PAYE, you’re employed by the agency. They handle your tax and you don’t need to file a return (unless you have other income).
What about IR35?
If you work through your own limited company, IR35 rules might apply. Public sector clients (like NHS trusts) are responsible for determining your status. If they decide you’re inside IR35, you’ll be taxed like an employee even though you’re operating through a company.
What expenses can you claim?
Self employed locums can claim travel between different workplaces, professional registration fees, equipment, training, and other genuine business costs.
Working as a locum and not sure how your tax works? Let us help you get it sorted.
