Locum Doctors accounting, handled.
Exhausted juggling patient care and complex tax compliance?
Looking for an accountant for locum doctors who actually understands your world? Zmartly are ACCA-qualified locum doctors accountants who handle the bits a generalist gets wrong, self-employed Self Assessment versus a limited company, NHS Pension Locum A and B forms, the 10-week pensioning deadline, IR35 status on trust shifts, and which GMC, BMA and indemnity costs are deductible. You get a named accountant, fixed monthly pricing, and replies within 72 hours, so your tax, pension and shift income stay tidy while you concentrate on patients.
- 4.9 Google · 63 reviews
- ACCA-qualified
- 30-day money-back
What a locum doctor specialist gets right.
- 01
Pension forms that vanish after 10 weeks
Freelance GP locum work can only be pensioned if your Locum A and B forms reach PCSE within 10 weeks of the work, miss it and that NHS pension contribution is gone for good. We track every shift and file on time so you never forfeit pensionable service.
- 02
The 90/10 rule most accountants miss
For NHS pension purposes, only 90% of your locum GP earnings are pensionable, the other 10% is a fixed, non-pensionable expenses allowance. Get this wrong and your tiered contributions are miscalculated. We apply it correctly on every Form A and B and reconcile it to your Self Assessment.
- 03
Sole trader vs limited company, decided on your numbers
A limited company can save tax, but you cannot pay into the NHS Pension Scheme on company income, and trust shifts are often caught by IR35. We model both routes against your actual shift mix so the pension you give up is a choice, not an accident.
- 04
No payment-on-account shock
Self-employed locums pay tax via payments on account, effectively 150% of your first big bill in one go. We forecast it from day one and set money aside, so your January 31st never blindsides you.
- ACCAChartered-qualified accountants on your file
- 4.9Average Google review rating
- 72 hrsReply commitment, every query
- From £99Fixed monthly, no surprise bills
Everything a locum doctor needs, in depth.
01Self-employed Self Assessment for locums
We register you for Self Assessment, prepare your tax return from invoices and bank feeds, and calculate Class 4 National Insurance at 6% on profits between £12,570 and £50,270 (2% above). Class 2 is no longer compulsory, but we check whether voluntary contributions protect your State Pension record.
02NHS Pension: Locum A, B and Type 2
We complete Locum A and B forms for freelance GP work and the Type 2 self-assessment of tiered contributions for salaried or solo sessions, so your contribution tier and pensionable pay are right and submitted before the annual deadline.
03IR35 and limited company set-up
If you incorporate, we assess IR35 status on each trust or agency engagement, run payroll and dividends efficiently, and handle Corporation Tax at 19% to £50k (25% over £250k, marginal relief between). We are straight with you about the NHS pension you forgo on company income.
04Allowable expenses, claimed in full
GMC and BMA fees, medical indemnity (MDU/MPS/MDDUS), Royal College and exam fees, CPD courses and conferences, equipment, professional journals, and a portion of phone and home admin, all claimed where HMRC allows.
05Mileage and travel between sites
We claim business mileage at HMRC's simplified rate of 55p per mile for the first 10,000 miles, then 25p, for travel between practices and shift locations, a real saving for locums who cover several sites.
06Bookkeeping in your software
We work in Xero, QuickBooks, FreeAgent or Sage, reconciling agency and practice payments, tracking what to set aside for tax, and keeping you ready for Making Tax Digital, on rolling monthly terms with no lock-in.
Guides for locum doctors
Plain-English explainers, kept current with the latest HMRC rules.
Frequently asked questions.
It depends on your shift mix. A limited company can be tax-efficient at higher profits, but you cannot pension company income in the NHS Pension Scheme, and public-sector trust shifts are frequently caught by IR35, which removes most of the advantage. Many GP locums stay self-employed precisely to keep building NHS pension. We model both on your real figures before you decide.
Yes, if you do freelance GP locum work for a practice or ICB on a self-employed basis and aren't engaged through an agency. You complete Locum Form A and Form B (or SOLO forms for ICB work), and only 90% of your earnings are pensionable, the other 10% is a fixed expenses allowance. Crucially, forms must reach PCSE within 10 weeks of the work or that period can't be pensioned.
The Type 2 Medical Practitioner self-assessment confirms your tiered NHS pension contributions for salaried or solo GP sessions. If you are solely a freelance locum you generally don't need it, your Locum A and B forms cover you. If you mix salaried and locum work, you do. We confirm which applies and complete it before the annual deadline.
GMC registration, medical indemnity (MDU, MPS or MDDUS), BMA and Royal College subscriptions, exam and CPD course fees, medical equipment, professional journals, business mileage between sites, and a reasonable share of phone and home-admin costs. We make sure each is claimed correctly, generalist accountants often miss indemnity and CPD.
Self-employed locums pay through payments on account: your first Self Assessment bill includes the tax owed plus a 50% advance payment towards next year, then another 50% in July, so the initial demand can feel like 150% of the tax. We forecast it from your first invoices and tell you exactly what to set aside, so it's never a shock.
Usually not. Most medical services provided by a registered doctor for the protection of health are VAT-exempt, so locum clinical income typically doesn't count towards the £90,000 VAT registration threshold. Some non-clinical work (certain medico-legal reports or expert witness work) can be standard-rated, we check the mix and advise.
Fixed monthly pricing at £99, £199 or £499 depending on whether you're self-employed or running a limited company, with a named ACCA-qualified accountant, replies within 72 hours, a 30-day money-back guarantee and rolling monthly terms. We work in Xero, QuickBooks, FreeAgent or Sage.
Stop overpaying tax. Start filing in 5 days.
Thirty minutes with an ACCA-qualified accountant. Most owners uncover £1,000-£3,000 in annual savings on the first call. If we are not the right fit, you walk away with a free tax review on the house.
