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locum expenses (uk): what you can claim, defend, and prove

a practical map of allowable locum expenses, the recordkeeping that hmrc expects, and how to avoid the ‘commuting’ trap.

Review date
2026-01-28
Reading time
15 min read
Author
Dr Kola Tytler MBBS CertHE MBA MSt MRCGP
On this page
career toolkitPractical prompts and templates for applications, portfolios and professional development. Check local employer and regulator requirements before use.

The Bottom Line

  • Your North Star: every expense must be justifiable as a business cost (and documented).
  • Travel is the #1 error zone: HMRC commuting vs business travel is where people get caught out.
  • Keep a mileage log with date + route + purpose (not just ‘work’).
  • If you cannot explain the expense in one calm sentence, do not claim it.
  • Recordkeeping is not optional: receipts, invoices, bank entries, and logs are the whole game.

The ‘one sentence’ test

If HMRC asked, could you defend the expense in one sentence? Example: “Indemnity subscription required to practise as a locum clinician.” Bad example: “Laptop because I like a nicer one than work provides.”

The commuting trap (why clinicians accidentally over-claim)

Many doctors claim travel that is essentially commuting (home → usual place of work). HMRC rules distinguish normal commuting from business travel. This is a common audit trigger. The operational fix: document why a journey is a business journey, not just that you travelled.

A defensible expense system (practical, not theoretical)

1

1) Separate bank account for locum work (if possible)

Make locum income and costs visible. Mixed accounts create mixed evidence and poor recall.
2

2) Capture receipts at source

Same day. Store digitally in one folder. Rename files with date + supplier + category.
3

3) Maintain a mileage log

Include: date, start + end points, purpose, and total miles. Keep it consistent.
4

4) Categorise costs monthly

Once per month: tag costs into categories (professional fees, travel, equipment, accountancy, phone/data, etc.).
5

5) Keep “why” notes for borderline items

For anything that could be questioned, add a one-line rationale while you remember.

High-risk categories (be conservative here)

• Travel that looks like commuting • Dual-purpose items (part work, part personal) • Meals that are not clearly business travel-related If it is dual-purpose, document the business proportion and be realistic.

What to keep (minimum evidence pack)

Keep: • Invoices + timesheets • Bank statements showing payment/expense • Receipts (where relevant) • Mileage/travel log • Any contracts/booking confirmations (for context) Aim for ‘audit-ready by default’.
SourceGOV.UK — Self-employed expenses (official starting point)
Open Link

References

GOV.UK — Expenses if you’re self-employed