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A locum dentist is basically a self-employed dentist i.e. one who works for themself instead of being employed by a practice. And what with the growth of the gig economy and short-term work platforms, the popularity of locum professionals is ever-growing.
As part of the self-employed workforce, you’re responsible for paying tax yourself at the end of each tax year. There are three steps to this:
The tax you owe depends on what you earn. Here are this tax year’s Income Tax rates:
Income | Tax rate | |
Up to £12,570 | 0% | Personal allowance |
£12,571 to £50,270 | 20% | Basic rate |
£50,271 to £125,140 | 40% | Higher rate |
over £125,141 | 45% | Additional rate |
Calculate exactly what you owe with our self-employed tax calculator.
As a general rule, if you spend on your locum dentist business, you can expense it back to reduce your tax bill. But make sure this is within reason!
Here’s a list of allowable expenses if you’re a locum dentist:
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