Setting up your tax and legal status as a new GP locum

19th August 2019 by Liz Densley

Setting up your tax and legal status as a new GP locum

You’ve finished your GP training and you’re ready to be let loose on the world, but has your training taught you how to deal with your tax and pension position going forward? Liz Densley, specialist medical accountant from Honey Barrett, explains all you need to know.

As a GP trainee

You are taxed under PAYE, so you receive a payment each month where tax, national insurance, pension contributions and student loan repayments have already been deducted and you get what’s left. So, all you need to do is:

  • Know what you can claim for – exam and training costs whilst under a training contract only, professional subscriptions and mileage if you have to do visits in your own car (and you’ve not been paid for the miles).
  • Check you have the right tax code, and call HMRC if your allowances are not right.
  • Make sure, if you are getting to the end of your student loan repayments, that you communicate with the student loan guys to pay off your balance and get deductions stopped.

Once you become a fully qualified GP it all changes!


Join to view the rest of this content, as well as access all the benefits of joining NASGP.



Already a member? Login to view this content.


Related content

"Work as GP locum provides me both flexibility and autonomy together with great job satisfaction. However, there are some complexities one needs to address in starting out and doing everything right.

I've generally found answers to any issues I've had on the NASGP website – an excellent repository of very relevant information. The blog and magazines alone are almost worth the small costs of membership. The fact that NASGP is run by motivated fellow GPs gives me confidence in their guidance and advice.

LocumDeck makes my running things as a self-employed GP almost effortless - I don't think I would want to work without it. Invoicing is streamlined and the website is very user-friendly. After a busy week at work, the last thing you want is to spend hours on business admin. LocumDeck is a real timesaver.

Dr James O’Mahony

See the full list of features within our NASGP membership plans