{"id":6172,"date":"2020-08-07T12:30:43","date_gmt":"2020-08-07T11:30:43","guid":{"rendered":"https:\/\/taxfix.com\/en-uk\/?p=6172"},"modified":"2025-02-10T17:14:13","modified_gmt":"2025-02-10T17:14:13","slug":"what-expenses-can-a-locum-dentist-claim","status":"publish","type":"post","link":"https:\/\/taxfix.com\/en-uk\/expenses\/what-expenses-can-a-locum-dentist-claim\/","title":{"rendered":"What expenses can a locum dentist claim?"},"content":{"rendered":"\n

A locum dentist is basically a self-employed dentist i.e. one who works for themself instead of being employed by a practice. And what with the growth of the gig economy and short-term work platforms, the popularity of locum professionals is ever-growing.<\/p>\n\n\n\n

Locum dentist tax implications<\/h2>\n\n\n\n

As part of the self-employed workforce, you\u2019re responsible for paying tax yourself at the end of each tax year. There are three steps to this:<\/p>\n\n\n\n

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  1. Declare your self-employed income to HMRC by registering for Self Assessment<\/a> <\/li>\n\n\n\n
  2. Record all of your income and expenses each year between 6th April-5th April<\/li>\n\n\n\n
  3. File your tax return<\/li>\n<\/ol>\n\n\n\n

    The tax you owe depends on what you earn. <\/p>\n\n\n<\/div> \n\n

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    The <\/span>income tax<\/b> rates in the 2025\/26 tax year \ud83d\udc47<\/span><\/p>\n\n\n\n\n\n\n\n
    Income<\/strong><\/td>\nTax rate<\/strong><\/td>\nTax band<\/strong><\/td>\n<\/tr>\n
    Up to \u00a312,570<\/span><\/td>\n0%<\/span><\/td>\nPersonal allowance<\/span><\/td>\n<\/tr>\n
    \u00a312,571 to \u00a350,270<\/span><\/td>\n20%<\/span><\/td>\nBasic rate<\/span><\/td>\n<\/tr>\n
    \u00a350,271 to \u00a3125,140<\/span><\/td>\n40%<\/span><\/td>\nHigher rate<\/span><\/td>\n<\/tr>\n
    over \u00a3125,141<\/span><\/td>\n45%<\/span><\/td>\nAdditional rate<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n <\/div>\n<\/div> \n\n
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    Calculate exactly what you owe with our self-employed tax calculator<\/a>.<\/p>\n\n\n\n

    What expenses can I deduct?<\/h2>\n\n\n\n

    As a general rule, if you spend on your locum dentist business, you can expense it back to reduce your tax bill. But make sure this is within reason!<\/p>\n\n\n\n

    Here\u2019s a list of allowable expenses if you\u2019re a locum dentist:<\/p>\n\n\n\n