Going self-employed as a locum

Updated Sun, 14 Jun 2026

Most locum pharmacists work as sole traders — self-employed individuals invoicing pharmacies directly. Here's the general shape of getting set up.

Register with HMRC

If you earn money outside of PAYE employment, you usually need to register as self-employed with HMRC and file a Self Assessment tax return each year. There are deadlines for registering after you start trading — check the current dates on GOV.UK.

Keep records

• Keep a record of every shift: date, pharmacy, rate, hours and mileage. (That's what the shift log here is for.)
• Keep copies of the invoices you issue and note when each is paid.
• Hold on to receipts for legitimate business expenses (indemnity insurance, GPhC fees, mileage, professional subscriptions).

Set money aside for tax

You'll typically owe Income Tax and National Insurance on your profits. A common habit is to move a portion of each payment into a separate account so the tax bill isn't a surprise. The exact percentage depends on your circumstances.

Where to get proper advice

This is general information only. For your own situation, speak to a qualified accountant and check the official guidance on GOV.UK and HMRC.