Every allowable cost you log is profit you don't pay tax on. Pharmosphere helps you capture costs as you go, sort them into the right Self Assessment box, and prompt you about the ones locum pharmacists often forget.
Everything lives on the /tax page — your expenses, the deduction coach, and your business mileage all sit together there.
Estimates, not advice
Tax figures here are estimates and general guidance, not advice. Check your own situation on GOV.UK or with an accountant.
Expenses & deductions
£1,150 total
SA103 readyLog an expense#
Adding a cost takes a few seconds, and Pharmosphere files it to the right Self Assessment box for you.
- 1
Open the expense form
Go to /tax and find Add an expense.
- 2
Set the date
Set the Date — it defaults to today.
- 3
Pick a category
Pick a Category. Each one shows its SA103 box, e.g. "Travel & motoring · Box 20" or "Professional fees & indemnity · Box 28".
- 4
Describe the cost
Write a clear Description, for example "Train to locum shift in Leeds". A good description also helps the deduction coach recognise the cost.
- 5
Add the amounts
Add Supplier (optional), the Amount (£, incl. VAT), and VAT (£, optional) if you know it.
- 6
Attach a receipt
Attach a Receipt (optional) — PDF or image, up to 10MB.
- 7
Save it
Select Add expense. The cost is sorted to its category and box, so your totals land in the right place for your return.
Keep receipts for at least 5 years after the filing deadline. To change an entry, use the pencil to edit or the bin to delete. Swapping a receipt means deleting and re-adding the expense.
Let the deduction coach catch what you miss#
Above your list sits the Locum deductions checklist — the costs most locum pharmacists can claim. It shows an "x/y logged" count and ticks off each item it recognises from your descriptions:
- GPhC registration fee
- Professional indemnity insurance
- RPS / professional body membership
- CPD & revalidation
Recurring items you haven't logged this year are flagged in amber with a "Worth checking" prompt — these are often tax relief you could miss.
The coach reads, it never writes
The checklist only reads your records; it never changes them. It's a prompt, not a permission — allowability still depends on the "wholly and exclusively" test.
How mileage becomes an allowance#
You don't log mileage as an expense. Add it to each shift instead, invoice it, and Pharmosphere values it for you under HMRC's approved rates on /tax.
- 1
Record the miles on the shift
Enter the miles in the Mileage (miles, optional) field when you log or edit a shift.
- 2
Invoice it
When you raise the invoice, tick Claim mileage to include that travel.
- 3
See it valued on /tax
On /tax, the Business mileage (from invoices) panel values it under HMRC's approved rates.
The rates Pharmosphere applies:
| Business miles in the year | Rate per mile |
|---|---|
| First 10,000 miles | 55p |
| Every mile after that | 25p |
Mileage largely offsets itself
The mileage you billed counts as turnover, and the HMRC allowance is deducted as a Travel (Box 20) expense — so the two largely offset. If you instead claim your actual running costs, don't use this allowance too.
Once your costs are in, see understand your tax estimate and export your tax pack.