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GP locum accountancy and tax

13th February 2026 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

For the latest news, podcasts and discussions on accountancy and tax, join our community.

Here we provide some advisory info on common tax-related questions.

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

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