Accountants for locum pharmacists and opticians
Working across several pharmacies or practices makes your tax more complicated than it needs to be. We keep your income and expenses in order, file your return and help you decide whether a limited company makes sense. Based in Heckmondwike, working with locums across the UK.
- Fees from every pharmacy or practice brought together
- Registration fees, indemnity and travel claimed
- Limited company and IR35 advice
Tax for locums, made simple
Tax returns
Fees from all your engagements, plus any employed work, brought together and filed on time.
Find out moreExpenses claimed
GPhC or GOC fees, indemnity insurance, professional subscriptions, CPD and travel between the sites you cover.
Sole trader or company?
A company can save tax at higher earnings, but the IR35 rules can take the benefit away. We'll compare both with your figures.
Find out moreNo surprises in January
We work out what you'll owe in January and July, including any student loan repayments, so you can put the money aside.
Key figures for locums
Making Tax Digital is based on your fees before expenses, so most full-time locums will be brought in by April 2027.
Key figures 2026/27
- 55p per mileFirst 10,000 business miles by car, then 25p a mile
- £30,000Making Tax Digital threshold from April 2027, based on fees before expenses
- 31 JanuaryTax return and payment deadline
- 31 JulySecond payment on account due
Source: GOV.UK.
Common questions
Can't see your question? Call us on 01924 400216. Advice is always free.
Can I claim travel to the pharmacies or practices I cover?
Usually, if you work at different locations rather than one regular base. Travel to a site you work at regularly can count as commuting, so we look at your pattern of work.
Should I work through a limited company?
It can save tax once your earnings are higher, but if the IR35 rules apply, much of the saving disappears. Larger pharmacy and optical chains decide your IR35 status themselves, so we look at who you work for before recommending a company.
I also have an employed job. Does that change anything?
Your employer takes tax through PAYE and we add your locum income on your tax return. We'll check your tax code so you're not overpaying or underpaying during the year.
Do I need to register for VAT?
Many services provided by registered health professionals are exempt from VAT, but not all. We'll check your work well before you get near the £90,000 threshold.
Let's take the stress out of your tax
Speak to a local accountant today. Advice is always free and there's no obligation. We help clients in Dewsbury, Heckmondwike, Batley, Leeds, Wakefield, Bradford and the surrounding areas, and further afield online.