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GP locum accountancy and tax

24th March 2025 by NASGP

GP locum accountancy and tax

As freelance GPs, locums need lots of support and advice on bookkeeping and tax, as well as:

  • IR35
  • Invoicing
  • Locum Form A
  • Expenses such as training costs
  • Employer’s contributions on NHS pensions
  • VAT

Here we provide some advisory info on common tax-related questions. For the latest news on tax and accounts, see the FAQs and articles below.

For GP accounts, it’s best to choose a specialist medical accountant who understands the specific concerns of GP locums. Before making any decisions about your tax or accounts, we recommend you contact Liz Densley or one of her colleagues. Liz Densley is a partner with Honey Barrett Medical Accountants and secretary of AISMA (the Association of Independent Specialist Medical Accountants). You can contact her for more information at liz.densley@honeybarrett.co.uk.

Would an NASGP Locum Chambers GP fall under IR35 tax legislation?

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