Free tool
Tax set-aside calculator
As a self-employed locum, nobody deducts tax for you. See roughly how much of your locum income belongs to HMRC, so you can put it aside as you go instead of facing a surprise bill in January.
Your locum income minus allowable expenses (mileage, fees, equipment and so on).
- Income tax
- £11,432.00
- Class 4 National Insurance
- £2,456.60
- Total to set aside (23.1%)
- £13,888.60
- Suggested monthly set-aside
- £1,157.38
Good to know
This uses 2026/27 rates for England, Wales and Northern Ireland (Scotland has different income tax bands) and assumes locum work is your only income. If you also have salaried or other income, your effective rate will be higher.
In your first year of self-employment, HMRC usually asks for payments on account towards the following year as well — roughly half of this bill again in January and again in July. Setting aside a little extra in year one avoids the classic first-year shock.
This is an estimate to help you plan, not tax advice.
Know your profit without a spreadsheet
Locum Notes totals your sessions, mileage and expenses as you go, so the profit figure for your tax return is always up to date.
Try Locum Notes free