Enter your gross locum income, expenses, and pension contributions to see exactly how much you take home after income tax and National Insurance. Uses 2026/27 HMRC rates. Includes £100k personal allowance trap warning.
Locum doctors who are self-employed (working directly for NHS trusts or as sole traders) pay income tax and National Insurance on their taxable profit — gross income minus allowable expenses and pension contributions.
| Band | Taxable Income | Rate |
|---|---|---|
| Personal allowance | £0 – £12,570 | 0% |
| Basic rate | £12,571 – £50,270 | 20% |
| Higher rate | £50,271 – £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
| Class | Threshold | Rate |
|---|---|---|
| Class 2 | Profits above £12,570 | £3.45/week (£179.40/year) |
| Class 4 (main) | £12,570 – £50,270 | 6% |
| Class 4 (upper) | Above £50,270 | 2% |
If your adjusted net income exceeds £100,000, your £12,570 personal allowance reduces by £1 for every £2 above £100,000. This creates an effective 60% marginal tax rate on income between £100,000 and £125,140. NHS pension contributions and allowable expenses reduce your adjusted net income and can help you avoid this trap entirely. Read our detailed guide on tax planning for doctors earning over £100k.
This calculator provides an estimate for self-employed locum doctors. If you work through a limited company, the calculation is different — you would pay Corporation Tax on company profits and then extract income via salary and dividends. If you work via an agency on PAYE (inside IR35), Class 1 NICs apply instead. A specialist locum doctor accountant can model all scenarios for your specific situation.
These examples assume self-employed status, 12.5% NHS pension, and £6,000 in allowable expenses.
| Gross Income | Income Tax | NICs | Pension | Take-Home | Effective Rate |
|---|---|---|---|---|---|
| £60,000 | £6,586 | £3,417 | £7,500 | £42,497 | 29.2% |
| £80,000 | £12,586 | £3,817 | £10,000 | £53,597 | 33.0% |
| £100,000 | £18,586 | £4,217 | £12,500 | £64,697 | 35.3% |
| £120,000 | £27,300 | £4,617 | £15,000 | £73,083 | 39.1% |
| £150,000 | £39,738 | £5,217 | £18,750 | £86,295 | 42.5% |
Figures are illustrative and exclude student loan repayments. Your actual position may differ based on expenses, pension rate, and other income. Use the calculator above for a personalised estimate.
Many locum doctors under-claim by £3,000–£8,000 per year. Mileage, indemnity insurance, GMC fees, Royal College subscriptions, equipment, and CPD courses all qualify. Our allowable expenses guide has the full list.
Pension contributions receive full income tax relief and reduce your adjusted net income for the £100k trap. Read our NHS pension guide and check your position with the annual allowance calculator.
Every trust you work at without a Type 2 form means lost pension accrual and lost employer contributions of 23.7%.
Depending on your IR35 status, a limited company could save you thousands in tax. But it's not right for everyone — especially if most of your work is inside IR35.
Wrong tax codes, missed expenses, forgotten pension forms, and late filing penalties cost locum doctors thousands every year.
With £6,000 in expenses and 12.5% NHS pension, your taxable profit is approximately £81,500. You'd pay around £18,586 in income tax and £4,217 in NICs, leaving a take-home of roughly £64,700. The exact figure depends on your personal circumstances.
If you are self-employed (sole trader), you pay Class 2 and Class 4. If you work through an agency on PAYE (typically inside IR35), you pay Class 1 employee NICs. If you have a limited company, you pay Class 1 on your director's salary.
This calculator is designed for self-employed locum doctors. For limited company calculations (Corporation Tax + salary + dividends), use our Ltd vs PAYE calculator or book a free consultation for a personalised comparison.
NHS pension contributions are deducted from your taxable income before tax is calculated. A 12.5% contribution on £100,000 income reduces your taxable profit by £12,500 — saving you £5,000 if you're a 40% taxpayer. Contributions also reduce your adjusted net income, which can help you avoid the £100k personal allowance trap.
This calculator gives you a solid estimate. For a precise tax position covering all income sources, pension interactions, and structure optimisation — talk to Kishan.
This calculator provides estimates only and does not constitute tax or financial advice. Calculations are based on 2026/27 HMRC rates for self-employed individuals in England, Wales and Northern Ireland. Scottish income tax rates differ. Your actual tax position depends on your complete financial circumstances. Always consult a qualified Chartered Accountant for personalised advice.
Kishan Kedia ICAI, CAMS is a specialist accountant at AccTek with 20+ years of experience in locum doctor tax, NHS pension annual allowance, landlord tax, Section 24 planning and Making Tax Digital for Income Tax. He holds the ICAI qualification and is a Certified Anti-Money Laundering Specialist (CAMS).
Official guidance
For the latest HMRC and Companies House guidance, see Income Tax rates and allowances. AccTek Ltd is an independent accountancy firm and is not affiliated with HMRC or GOV.UK.
AccTek is a member firm of the Institute of Certified Practising Accountants (ICPA). Our accountants have a wide range of qualifications and accreditations from trusted professional bodies such as the AAT, ICPA, and ACCA.
