How to keep locum pharmacist records

HMRC expects self-employed people to keep records that support every figure on their tax return. For a locum pharmacist that means your income, your expenses and the evidence behind both. Good records also make the tax return quick, and make Making Tax Digital far less painful when it reaches you.

What to keep

Income

• Every invoice you issue, and any credit notes
• When and how each one was paid (bank statements show this)
• A log of shifts: date, pharmacy, times and rate

Expenses

• Receipts and invoices for everything you claim
• A mileage log: date, from and to, reason and miles for each business journey
• Your GPhC renewal, indemnity and membership receipts
• Business bank statements

How long to keep them

At least five years after the 31 January submission deadline of the tax year they relate to. Records for 2026/27, whose return is due by 31 January 2028, must be kept until at least 31 January 2033.

Paper or digital

HMRC accepts records on paper or digitally for now, as long as they are accurate and complete. Photos or scans of receipts are fine. Once you are within Making Tax Digital for Income Tax, your records of income and expenses must be kept digitally: see Making Tax Digital for locum pharmacists.

Habits that save hours in January

• Log each shift and its mileage on the day, while you remember the times and the route.
• Photograph receipts when you get them, and keep them with the expense.
• Use a separate bank account for locum income and business costs.
• Mark invoices paid as the money arrives, so you always know what is owed.
• Once a quarter, check the totals so a missing invoice or receipt is spotted while it can still be found.