Going locum

1st August 2011 by Liz Densley

New to self employment? August is the time when many GP registrars leave the comparative safety of PAYE and become self employed, so here’s a summary of what you need to do to keep the taxman happy (and a reminder for those of you who are experienced locums).

(This article was first published in the NASGP Newsletter August September edition 2011)

Set up as self employed:

  • Notify HMRC of the start of self employment
  • Set up Class 2 National Insurance contributions
  • Consider if Class 4 National Insurance contributions will need to be deferred (you may need to seek professional help with this)

Record keeping:

HMRC are threatening to visit a large number of small and very small businesses to check that records are up to date and accurate. Failure to keep records can result in substantial fines (up to £3,000 per year of assessment) so these visits are an easy way for a cash-strapped government to collect penalties from unsuspecting businesses.

You should keep:

  • Copies of invoices issued in respect of work done
  • Receipts for expenses incurred
  • Mileage log
  • Bank statements showing locum income received and expenses paid
  • Paying in books and cheque stubs
  • Credit card statements where used for the business
  • Copies of pensions paperwork (forms Locum A and B)
  • Copies of payslips, P45s and P60s (and possibly P11d – return of benefits) in respect of employment work.


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"I have been working with NASGP as the main source of income since graduating. I can't recommend them more highly for newly-graduated GPs. They helped me with setting my terms and conditions and they even arranged a tutorial session about EMIS, as the system was new to me.

LocumDeck is a great help when it comes to organising sessions, pension forms and invoices for tax purposes.

NASGP was particularly supportive during the Covid-19 period. It recognised the effect it had on locum work, temporarily waived the already small fee on sessions and were keen on getting the members together in regular video meetings.

I'm a satisfied member of NASGP. "

Dr Nazar Ahmed

Dr Nazar Ahmed

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