What you can legitimately claim as a locum, salaried employee, associate, or practice partner — and what HMRC will push back on.
To be tax-deductible, an expense must be incurred wholly and exclusively for business purposes. Mixed personal/business use (like a phone used for both) is normally apportioned rather than fully claimed or fully disallowed.
GMC/GDC registration fees, medical or dental indemnity, professional subscriptions (BMA, BDA, royal college), CPD courses, travel between different sites (not ordinary commuting to a single regular base), equipment, accountancy fees.
More restricted — HMRC's rules for employees are stricter than for the self-employed. Professional subscriptions and some CPD costs may qualify for tax relief even as an employee, but many locum-style claims don't apply.
| Expense | Usually allowable? | Note |
|---|---|---|
| GMC/indemnity fees | Yes | Directly related to practising |
| Home broadband | Partly | Apportioned for business use only |
| Commuting to your main regular base | No | Ordinary commuting is not deductible |
| Travel between multiple locum sites | Yes | Genuinely different workplaces, not a fixed base |
| Interview/smart clothing | No | HMRC generally disallows ordinary clothing even if work-related |
Specific protective clothing or uniforms can sometimes qualify, but everyday clothing — even if only worn for work — generally does not meet HMRC's test. This is a genuinely grey area worth checking with an accountant for your specific situation.
Receipts or invoices for every claimed expense, and ideally a simple log of business mileage/travel with dates and purposes. HMRC can request evidence going back several years, so keep digital copies rather than relying on paper receipts fading in a drawer.