Guides

Guides for UK locum pharmacists

Plain-English guides to the business side of locum work: getting started, rates, tax, expenses, invoices and Making Tax Digital. Checked against GOV.UK, HMRC and the GPhC, with the sources listed on each guide.

Tax calculatorTax, NI and take-home from your fees.Rate calculatorYour hourly rate as a year's income.

Starting out

Setting up as a locum, and your first shifts.

How to become a locum pharmacistGPhC, indemnity, HMRC and a smartcard: the setup.First locum shift checklistWhat to check, take and do on the day.Questions to ask before accepting a shiftThe rate, breaks, travel and terms to confirm first.

Money

Earnings, tax, expenses and mileage.

How much do locum pharmacists earn?Average hourly rates, and what they add up to.How much tax do locum pharmacists pay?Income tax, NI and student loan, with examples.Locum pharmacist expensesWhat you can claim, and what you can't.Locum pharmacist mileageThe 55p rate, and when journeys count.PAYE vs self-employedHow each way of working is taxed.

Admin

Invoices, records, the tax return and Making Tax Digital.

How to invoice a pharmacyWhat every locum invoice must show.Keeping your recordsWhat to keep, and for how long.Your tax returnDeadlines, payments on account and penalties.Making Tax DigitalWho is in, from when, and the quarterly deadlines.

Rates

What to charge, and how to ask for it.

Locum pharmacist ratesAverages, day rates and what to charge.Negotiating your rateHow to ask for a better rate, and get it.