Accountant for locum doctors: what records do you need?

Locum income rarely arrives as one tidy figure. Shifts for different trusts, agencies and private clinics sit alongside expenses, pension contributions and sometimes PAYE work. The right records make Self Assessment straightforward and stop reliefs being missed.

Income records

Keep a clear trail for every engagement:

• Invoices or agency remittances showing dates, rates and amounts paid
• Payslips for any employed or PAYE locum work
• Bank statements that match those receipts
• Notes on whether each role was genuinely self-employed or employed — employment status matters for tax and IR35-style risk

If you mix NHS and private work, label the source on each receipt. That split feeds pension and tax planning later.

Expenses worth capturing

Photograph or file receipts as you go for:

• Professional subscriptions and registration fees
• Indemnity insurance
• Travel between sites (with a mileage log where you use your own car)
• Training and CPD that maintains or updates skills for your current work
• Phone, equipment and home-office costs where they relate to the locum business

Wholly private costs stay out. Borderline items are easier to decide with a contemporaneous note than from memory in January.

Pension and year-end packs

Keep NHS Pension statements and any pension savings statements. Annual allowance issues are easier to spot early than to unwind after filing.

A simple monthly folder — income, expenses, pension — is enough for most locums. Your accountant can then prepare the return without reconstructing a year of shifts from scratch.

We work with locums and other healthcare professionals every week. Get in touch if you want a fixed-fee setup that matches how you actually work.