the knowledge platform

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.

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